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TMI BlogADVANCE RULING AUTHORITIESX X X X Extracts X X X X X X X X Extracts X X X X ..... ADVANCE RULING AUTHORITIES - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 22-5-2018 - - 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 provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25209689, 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]; ravindra. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint 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 Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 manoj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 9949992 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 679 ; 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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