ADVANCE RULING AUTHORITIES

[Mr. M. GOVINDARAJAN]

Chapter XVII of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) deals with the provisions relating to advance ruling.

Section 96 of the Act prescribes the Authority for advance rulings.  This section provides that subject to the provisions of the Chapter XVII, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory.

Rule 103 of Central Goods and Services Tax Rules, 2017 provides that the Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.

Section 96 of the State GST Acts provides for the constitution of Authority for Advance Ruling.  For example section 96 of Tamil Nadu GST Act, 2017 provides that the Government shall, by notification, constitute an Authority to be known as the Tamil Nadu Authority for Advance Ruling.  The Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.

The Authority shall consist of-

(i) one member from amongst the officers of central tax; and

(ii) one member from amongst the officers of State tax,

to be appointed by the Central Government and the State Government respectively.   The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.

Authorities for Advance Ruling under States

In this article the name of the authorities constituted by each State, the address of the office of Authority and the details of phone numbers and email id are furnished for the benefit of the readers.

Name of State/Union territory	Name & designation of Member of State Government	Name and designation of Member of Central Government	Office address of the Authority	Telephone No./ email id of the office of the Authority
Andhra Pradesh	Sri J.V.M. Sarma, Joint Commissioner	Sri Amnaresh Kumar, Joint Commissioner	O/o the Chief Commissioner of State Tax, 5-59, R.K. Spring Valley Apartments, Block-B, Edupugallu (V), Kankipadu (M), Vijayawada, Krishna District, Andhra Pradesh- 521 144	0866-2821175, [email protected]
Arunachal Pradesh	Shri Airudh S. Singh,Commissioner	Shri Suven Das Gupta, Joint Commissioner	Office of the Commissioner, Kar Bhavan, Sector-C Itanagar, District Papum - Pare, Arunachal Pradesh	1. 0360-2211771, Fax no.2291993, 9712574717. [email protected]; [email protected] 2. 0360-2350641; 9163083333 [email protected], [email protected]
Assam	Shri Ramen Kumar Barman, Joint Commissioner	Shri J.K. Simte, Additional Commissioner	Office of the Commissioner of Taxes, Kar-Bhawan, G.S. Road, Dispur, Guwahati-781006, Assam	0361-2232513, [email protected]
Bihar	Shri Sanjay Kumar Mawandia, Additional Commissioner,	Shri Ashwini Kumar, Additional Commissioner	Ground Floor, Commercial Tax Department, Vikash Bhawan, Baily Road, Patna-800001
Chhattisgarh	Shri S.K. Bakshi, Joint Commissioner,	Shri R.K. Singh Joint Commissioner,	O/o The Commissioner of Commercial Tax, Chhattisgarh, Civil Lines, Near Rajbhavan, Raipur Chhattisgarh.	[email protected] 0771-2423518 [email protected] 0771-2274746
Delhi	Shri Vinay Kumar, Spl Commissioner,	Shri Pankaj Jain, Joint Commissioner (Audit-I),	Room No.304, 3rd Floor, Trade & Taxes Department Govt. of NCT of Delhi, I.P. Estate New Delhi - 110002	011-23352310 ; 011-23379723 [email protected] [email protected]
Goa	Shri Rajan K. Satardekar, Additional Commissioner	Shri S.K. Sinha, Additional Commissioner	O/o The Commissioner of Commercial Tax, Vikrikar Bhavan, Mahatama Gandhi Road, Panaji, Goa- 4030001.	2229430 / 2229225 [email protected]
Gujarat	Shri R.B.Mankodi, Joint Commissioner (Legal)	Shri Gyan Chand Jain, Joint Commissioner	Rajya Kar Bhavan, Ashram Road, Ahemdabad 380009 (Gujarat)	9825209689, rajanmankodi@ yahoo.co.in, 8424910678-kabra_rameshl@ yahoo.co.in
Haryana	Shri Vijay Kumar Singh, Addl. Excise & Taxation	Mrs.Sangeeta Karmakar, Joint Commissioner,	Excise & Taxation Commissioner, Haryana, Vanijiya Bhawan, Sector- 5, Panchkula	0172-2590931; 0172-2561335 [email protected] commr [email protected]
Himachal Pradesh	Shri D.T. Negi, Joint Excise & Taxation	Shri Ravindra Kumar, Joint Commissioner		01772620426, 01722704039 [email protected]; [email protected]
Jammu & Kashmir	Mr. P. K. Bhat, (KAS), Additional Commissioner, Tax Planning ,	Shri Aman Garg, Joint Commissioner	Jammu: Excise and Taxation Complex, Rail Head, Jammu. Kashmir: Excise and Taxation Complex, Ram Bagh, Srinagar	0191-2477303; [email protected] 0194-2310875/ 2310135; [email protected]
Jharkhand	Shri Ramchandra Prasad Barnwal, Joint Commissioner (Appeals)	Shri Pradhuman Badariprasad Meena, Joint Commissioner,	O/o the Joint Commissioner (Appeals), Ranchi Division, Ranchi Court Campus, Kutchery, Ranchi 834001	0651-2206773; 9431391539; 0326-2300539, ranchiappeal@ jharkhandcomtax.gov.in; [email protected]
Karnataka	Dr. M.P. Ravi Prasad, Joint Commissioner of Commercial Taxes (Vigilance	Shri Harish Dharnia, Joint Commissioner	6th Floor, Vanijya Therige Karyalaya, Kalidasa Road, Gandhinagar, Bengaluru-560009	9448459539; [email protected] and [email protected] 9819377516; [email protected]
Kerala	Shri. N Thulaseedharan Pillai, Joint Commissioner (General)	Sh.Senthil Nathan S, Joint Commissioner	Office of the Joint Commissioner (General), State Goods and Services Tax Department, Kerala Thiruvananthapuram	0471- 2785236; 0471- 2785244 [email protected]
Maharashtra	Shri B.V.Borhade, Joint Commissioner	Shri Pankaj Kumar, Joint Commissioner	Office of the Advance Ruling Authority (GST)8th floor, New Building, GST Bhavan, Mazgoan Mumbai-10	022-23760746, [email protected]
Mizoram	Shri H.K. Lalhawngliana, Joint Commissioner		Commissioner of State Tax, New Secretariat Complex, Aizal, Mizoram - 796001	0389-2336273 / 9436155443; [email protected]
Odisha	Shri Ananda Satapathy, Additional Commissioner	Shri Nilanjan Pan, Joint Commissioner	O/o the Chief Commissioner, GST & Central Excise, Central Revenue Building, GST Bhawan, Rajaswa Vishar, Near Vani Vihar, Bhubaneswar, Odisha -751007	943711721 ; 9830288794, [email protected], & [email protected]
Rajasthan	Shri Sudhir Sharma, Joint Commissioner	Shri Nitin Wapa, Joint Commissioner	Shri Sudhir Sharma, Joint Commissioner, Room No.313, II Floor, Kar Bhawan, Ambedkar Ciorcle, Jaipur; Shri Nitin Wapa, Joint Commissioner, Room No.229, NCR Building, State Circle, C-Scheme- Jaipur.	Shri Sudhir Sharma 09414718908; 0141-2388835; [email protected] ; Shri Nitin Wapa 09805100023, [email protected]; [email protected]
Sikkim	Shri Manoj Rai, Joint Commissioner	Shri Prakash Chandra Nayak, Joint Commissioner	CTD Head Office, Government of Sikkim, Deorali, Gangtok, PIN- 737101	03592 – 280485 [email protected] and- [email protected]
Tamil Nadu	Thiru C.Palani Joint Commissioner (Taxation)	Smt. Manasa Gangorti Kata, Joint Commissioner	O/o of the Additional Chief Secretary / Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600005	044-28514250 tnadvancerulingauthority@ ctd.tn.gov.in
Telangana	Smt. J. Laxminarayana, Additional Commissioner	Shri V. Srinivas, Joint Commissioner	O/o Commissioner of Commercial Taxes, M.J Road, Nampally, Hyderabad-500001	9949992679 ; 9840295283 [email protected]; [email protected]
Tripura	Sri Dasharath Debbarma, TCS, SSG, Additional Commissioner	Shri L. Beimopha, Joint Commissioner	O/o the Chief Commissioner of State Tax, 3rd Floor of Khadya-O-Bhokta Bhawan, Pandit Nehru Complex, Gurkhabasti, Agartala, Tripura (West), Pin-799006	AAR State0381-2325534, 0381-2325554 (FAX)[email protected] [email protected]
Uttar Pradesh	Shri Sanjay Kumar Patahak, Joint Commissioner (Law) Commercial Tax, U.P. Lucknow	Shri Dinesh Kumar, Joint Commissioner, GST & Central Excise, Lucknow Zone.	Commissioner Commercial Tax, U.P., 4, Vibhuti Khand, Gomti Nagar, Lucknow.	7235001019 [email protected] 9836952854 [email protected]
Uttarakhand	Shri Vipin Chandra,, Addl.Commissioner,	Shri Amit Gupta, Joint Commissioner	1.State Tax Headquarter, Pulia No- 06, Ring Road, Nathanpur, Dehradun-248010. 2.Office of Commissioner, GST, E-Block, Nehru Colony, Dehradun- 248010	9837065275,fax-0135-2669935 8469378472. Fax-0135-2668732 1. [email protected] [email protected]
West Bengal	Shri Parthasarathi Dey, Senior Joint Commissioner	Sri Vishwanath, Joint Commissioner	14, Beliaghata Road, Kolkata- 700015	9433016261 ; 8080812324, [email protected] [email protected]

Source: www.gstcouncil.gov.in