Amendment in the constitution of the Authority for Advance Ruling in the Union Territories (without legislature) – NOTIFICATION No. 01/2022 – UNION TERRITORY TAX
G.S.R. 214(E).—In exercise of the powers conferred by section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary vide number G.S.R. 1004 (E), dated the 8th October 2018, namely:-
In the said notification, in the Table, against Sl. No. 2, in column (3), for item (i), the following item shall be substituted, namely: –
“(i) Dr. Manjot Kaur, Joint Commissioner, Central Goods and Services Tax Commissionerate, Chandigarh Zone;”.
2. This notification shall come into force on the date of its publication in the Official Gazette.
Note: – The principal notification was published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1004(E), dated the 8th October, 2018 and subsequently amended, –
(i) vide notification No. 03/2019-Union territory Tax, dated the 16th May, 2019, published vide number G.S.R. 366(E), dated the 16th May, 2019;
(ii) vide notification No. 05/2019-Union territory Tax, dated the 14th October, 2019, published vide number G.S.R. 781(E), dated the 14th October, 2019; and
(iii) vide notification No. 06/2019-Union territory Tax, dated the 24th December, 2019, published vide number G.S.R. 948(E), dated the 24th December, 2019.