Section 16 of UTGST – Constitution of Appellate Authority for Advance Ruling under Union Territory GST Act 2017. Deep analysis for Section 16 of UTGST Bill 2017 – Constitution of Appellate Authority for Advance Ruling as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 16 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Constitution of Appellate Authority for Advance Ruling as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 16 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 16 of UTGST Act 2017 – Constitution of Appellate Authority for Advance Ruling as per Union Territory GST Act. Now Check more details from below…..
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Section 16 of UTGST – Constitution of Appellate Authority for Advance Ruling
(1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority:
Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act.
(2) The Appellate Authority shall consist of—
- (i) the Chief Commissioner of central tax as designated by the Board; and
- (ii) the Commissioner of Union territory tax having jurisdiction over the applicant.