TMI BlogConstitution of Appellate Authority for Advance Ruling.X X X X Extracts X X X X X X X X Extracts X X X X ..... ling. 16. (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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of central tax as designated by the Board; and
(ii) the Commissioner of Union territory tax having jurisdiction over the applicant.
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