Constitute the Kerala Authority for Advance Ruling. - G.O. (P) No. 123/2017/TAXES - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 123/2017/TAXES 21st October, 2017 Dated, Thiruvananthapuram, 5th Thulam, 1193. S. R. O. No. 638/2017.- In exercise of the powers conferred by sub-section (1) of Section 96 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with sub-section (2) thereof and rule 103 of the Kerala Goods and Services Tax Rules, 2017, Government of Kerala hereby constitute the Kerala Authority for Advance Ruling consisting of the following members, namely:- 1. Shri Senthil Nathan, S., IRS, Joint Commissioner, Central Tax and Central Excise, Thiruvananthapuram Commissionerate. 2. Shri N. Thulaseedharan Pillai, Joint Commissioner (General) of State Tax, Thiruvananthapuram. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per sub-section (1) of section 96 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) the Government have to constitute, by notification an Authority to, be known as the Kerala Authority for Advance Ruling to pronounce advance ruling on application filed under section 97 of the said Act. Accordingly, the Government have decided to notify the said Authority. The notification is intended to achieve the above object.