SlideShare une entreprise Scribd logo
1
Appellate Authority for Advance Ruling
in Union Territories
Pradeep Kumar Goyal & Associates | For education purpose only
Section 16 read with section 14 of UTGST Act and Section 99 of CGST Act
Section 16 of UTGST Act, 2017
Constitution of Appellate Authority for
Advance Ruling.
(1) The Central Government shall, by
1
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.
1
[Notification No. 15/2018-Union Territory Tax, dated the 8th October, 2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1005 (E), dated
the 8th October, 2018 {Came into force on the date of its publication in the official Gazette which is
8th October, 2018}]
2
Appellate Authority for Advance Ruling
in Union Territories
Pradeep Kumar Goyal & Associates | For education purpose only
Section 14 of UTGST Act
DEFINITION
(a) “advance ruling” means a decision provided by the Authority
or the Appellate Authority to an applicant on matters or on
questions specified in sub-section (2) of section 97 or sub-
section (1) of section 100 of CGST Act, in relation to the supply
of goods or services or both being undertaken or proposed to be
undertaken by the applicant
Section 97(2) of CGST Act
The question on which the advance ruling is
sought under this Act, shall be in respect of, –
–
(a) classification
(b) applicability of a notification
(c) determination of time and value of supply
(d) admissibility of input tax credit of tax paid
or deemed to have been paid;
(e) determination of the liability to pay tax
(f) whether applicant is required to be
registered;
(g) whether any particular thing done by the
applicant with respect to any goods or services
or both amounts to or results in a supply of
goods or services or both, within the meaning
of that term [Scope of supply]
Section 100(1)
Matters in appeal
(e) “Authority” means the Authority for
Advance Ruling referred to in section 15.
(b) “Appellate Authority” means the
Appellate Authority for Advance Ruling
referred to in section 16;
(c) “applicant” means any person registered
or desirous of obtaining registration under
this Act;
(d) “application” means an application
made to the Authority under sub-section (1)
of section 97 of the Central Goods and
Services Tax Act;
3
Appellate Authority for Advance Ruling
in Union Territories
Pradeep Kumar Goyal & Associates | For education purpose only
Notification No. 15/2018-Union Territory Tax, dated the 8th October, 2018

Contenu connexe

Tendances

Contract Labour Act
Contract Labour ActContract Labour Act
Contract Labour Act
RajasekharGavidi
 
National and festival act 1963
National and festival act  1963National and festival act  1963
National and festival act 1963
MOHAMED HUDAIF T
 
UTGST - Union Territory GST Laws
UTGST - Union Territory GST LawsUTGST - Union Territory GST Laws
UTGST - Union Territory GST Laws
Shakir Shaikh
 
Payment of wages act 1936
Payment of wages act 1936Payment of wages act 1936
Payment of wages act 1936
Sachin Kharecha
 
EXPORT OF GOODS IN GST REGIME
EXPORT OF GOODS IN GST REGIMEEXPORT OF GOODS IN GST REGIME
EXPORT OF GOODS IN GST REGIME
CA PRADEEP GOYAL
 
Composition Rules under GST
Composition Rules under GSTComposition Rules under GST
Composition Rules under GST
Tax_vibe
 
The payment of Wages act,1936
 The payment of Wages act,1936 The payment of Wages act,1936
The payment of Wages act,1936
LuthfiKv
 
Payment Of Wages Final
Payment Of Wages FinalPayment Of Wages Final
Payment Of Wages Final
Jayashree Prabhu
 
Payment of wages
Payment of wagesPayment of wages
Payment of wages
Yasha Agarwal
 
29730 51864 payment_of_wages_act_1936
29730 51864 payment_of_wages_act_193629730 51864 payment_of_wages_act_1936
29730 51864 payment_of_wages_act_1936
Muktha Samrat
 
Presentation2 (6)
Presentation2 (6)Presentation2 (6)
Presentation2 (6)
Ajay Rathee
 
Payment of wages act, 1936
Payment of wages act, 1936Payment of wages act, 1936
Payment of wages act, 1936
Rajiv Kumar
 
Utgst
UtgstUtgst
Utgst
Sumit Das
 
Payment of wages
Payment of wagesPayment of wages
Payment of wages
Sangeetha Venugopal
 
Payment of wages act ppt
Payment of wages act pptPayment of wages act ppt
Payment of wages act ppt
RenuSharma48
 
The Payment of Wages Act 1936
The Payment of Wages Act 1936The Payment of Wages Act 1936
The Payment of Wages Act 1936
JFM Lohith Shetty
 
The Payment of Wages Act, 1936
The Payment of Wages Act, 1936The Payment of Wages Act, 1936
The Payment of Wages Act, 1936
jayashree khandare
 
Payment of Wages Act In India
Payment of Wages Act In IndiaPayment of Wages Act In India
Payment of Wages Act In India
Sheetal Londhe
 
Payment of wages_act
Payment of wages_actPayment of wages_act
Payment of wages_act
Yogesh Kumar Upadhyay
 
Payment of wages act, 1936 and Minimum wages act 1948
Payment of wages act, 1936 and Minimum wages act 1948Payment of wages act, 1936 and Minimum wages act 1948
Payment of wages act, 1936 and Minimum wages act 1948
Harshita Saloni
 

Tendances (20)

Contract Labour Act
Contract Labour ActContract Labour Act
Contract Labour Act
 
National and festival act 1963
National and festival act  1963National and festival act  1963
National and festival act 1963
 
UTGST - Union Territory GST Laws
UTGST - Union Territory GST LawsUTGST - Union Territory GST Laws
UTGST - Union Territory GST Laws
 
Payment of wages act 1936
Payment of wages act 1936Payment of wages act 1936
Payment of wages act 1936
 
EXPORT OF GOODS IN GST REGIME
EXPORT OF GOODS IN GST REGIMEEXPORT OF GOODS IN GST REGIME
EXPORT OF GOODS IN GST REGIME
 
Composition Rules under GST
Composition Rules under GSTComposition Rules under GST
Composition Rules under GST
 
The payment of Wages act,1936
 The payment of Wages act,1936 The payment of Wages act,1936
The payment of Wages act,1936
 
Payment Of Wages Final
Payment Of Wages FinalPayment Of Wages Final
Payment Of Wages Final
 
Payment of wages
Payment of wagesPayment of wages
Payment of wages
 
29730 51864 payment_of_wages_act_1936
29730 51864 payment_of_wages_act_193629730 51864 payment_of_wages_act_1936
29730 51864 payment_of_wages_act_1936
 
Presentation2 (6)
Presentation2 (6)Presentation2 (6)
Presentation2 (6)
 
Payment of wages act, 1936
Payment of wages act, 1936Payment of wages act, 1936
Payment of wages act, 1936
 
Utgst
UtgstUtgst
Utgst
 
Payment of wages
Payment of wagesPayment of wages
Payment of wages
 
Payment of wages act ppt
Payment of wages act pptPayment of wages act ppt
Payment of wages act ppt
 
The Payment of Wages Act 1936
The Payment of Wages Act 1936The Payment of Wages Act 1936
The Payment of Wages Act 1936
 
The Payment of Wages Act, 1936
The Payment of Wages Act, 1936The Payment of Wages Act, 1936
The Payment of Wages Act, 1936
 
Payment of Wages Act In India
Payment of Wages Act In IndiaPayment of Wages Act In India
Payment of Wages Act In India
 
Payment of wages_act
Payment of wages_actPayment of wages_act
Payment of wages_act
 
Payment of wages act, 1936 and Minimum wages act 1948
Payment of wages act, 1936 and Minimum wages act 1948Payment of wages act, 1936 and Minimum wages act 1948
Payment of wages act, 1936 and Minimum wages act 1948
 

Similaire à My treatise on Constitution of Appellate Authority for Advance Ruling in the Union territories in GST

Perusal of Reverse Charge Mechanism in GST
Perusal of Reverse Charge Mechanism in GSTPerusal of Reverse Charge Mechanism in GST
Perusal of Reverse Charge Mechanism in GST
CA PRADEEP GOYAL
 
Service Tax Gta
Service Tax GtaService Tax Gta
Service Tax Gta
nooru1987
 
The Proposed Trade Marks (1st Amendment) Rules, 2024
The Proposed Trade Marks (1st Amendment) Rules, 2024The Proposed Trade Marks (1st Amendment) Rules, 2024
The Proposed Trade Marks (1st Amendment) Rules, 2024
BananaIP Counsels
 
Advance Ruling under GST
Advance Ruling under GSTAdvance Ruling under GST
Advance Ruling under GST
mmdaga
 
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
SAUMYA AGARWAL
 
Input Tax Credit in GST
Input Tax Credit in GSTInput Tax Credit in GST
Input Tax Credit in GST
CA Mukesh Sharma
 
Input tax credit
Input tax creditInput tax credit
Input tax credit
Jyoti Mishra
 
Occupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdf
Occupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdfOccupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdf
Occupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdf
Sevajothi Crafts
 
Normal Vs.Composition Levy in GST
Normal Vs.Composition Levy in GSTNormal Vs.Composition Levy in GST
Normal Vs.Composition Levy in GST
gst-trichy
 
Compulsory registrations in Goods & Service Tax
Compulsory registrations in Goods & Service TaxCompulsory registrations in Goods & Service Tax
Compulsory registrations in Goods & Service Tax
CA PRADEEP GOYAL
 
Tran 1 verification by officers 06.02.2018
Tran 1 verification by officers 06.02.2018Tran 1 verification by officers 06.02.2018
Tran 1 verification by officers 06.02.2018
gst-trichy
 
State Commission
State CommissionState Commission
State Commission
Adarsh Jain
 
GST in 14 Days - Day 1
GST in 14 Days  - Day 1GST in 14 Days  - Day 1
GST in 14 Days - Day 1
Chinmay Panda
 
The industrial emp.(standing order) 1946
The industrial emp.(standing order) 1946 The industrial emp.(standing order) 1946
The industrial emp.(standing order) 1946
Chandan Raj
 
Refund under gst 19.12.2017
Refund under gst 19.12.2017Refund under gst 19.12.2017
Refund under gst 19.12.2017
gst-trichy
 
4. reverse charge machanism under gst.
4. reverse charge machanism under gst.4. reverse charge machanism under gst.
4. reverse charge machanism under gst.
Ramaswamy Narasimhachary
 
Reverse charge with relevant pops rules pdf
Reverse charge with relevant pops rules  pdfReverse charge with relevant pops rules  pdf
Reverse charge with relevant pops rules pdf
CA Gupta
 
Refund under GST updated
Refund under GST updatedRefund under GST updated
Refund under GST updated
gst-trichy
 
Understanding GST - Refund Rules
Understanding GST - Refund RulesUnderstanding GST - Refund Rules
Understanding GST - Refund Rules
Bhartiya Vitta Salahkar Samiti - BVSSOnline
 
The building and other construction workers' welfare cess act, 1996
The building and other construction workers' welfare cess act, 1996The building and other construction workers' welfare cess act, 1996
The building and other construction workers' welfare cess act, 1996
Leo Lukose
 

Similaire à My treatise on Constitution of Appellate Authority for Advance Ruling in the Union territories in GST (20)

Perusal of Reverse Charge Mechanism in GST
Perusal of Reverse Charge Mechanism in GSTPerusal of Reverse Charge Mechanism in GST
Perusal of Reverse Charge Mechanism in GST
 
Service Tax Gta
Service Tax GtaService Tax Gta
Service Tax Gta
 
The Proposed Trade Marks (1st Amendment) Rules, 2024
The Proposed Trade Marks (1st Amendment) Rules, 2024The Proposed Trade Marks (1st Amendment) Rules, 2024
The Proposed Trade Marks (1st Amendment) Rules, 2024
 
Advance Ruling under GST
Advance Ruling under GSTAdvance Ruling under GST
Advance Ruling under GST
 
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
 
Input Tax Credit in GST
Input Tax Credit in GSTInput Tax Credit in GST
Input Tax Credit in GST
 
Input tax credit
Input tax creditInput tax credit
Input tax credit
 
Occupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdf
Occupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdfOccupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdf
Occupational Safety, Health and Working Condition (Tamil Nadu) Rules, 2022.pdf
 
Normal Vs.Composition Levy in GST
Normal Vs.Composition Levy in GSTNormal Vs.Composition Levy in GST
Normal Vs.Composition Levy in GST
 
Compulsory registrations in Goods & Service Tax
Compulsory registrations in Goods & Service TaxCompulsory registrations in Goods & Service Tax
Compulsory registrations in Goods & Service Tax
 
Tran 1 verification by officers 06.02.2018
Tran 1 verification by officers 06.02.2018Tran 1 verification by officers 06.02.2018
Tran 1 verification by officers 06.02.2018
 
State Commission
State CommissionState Commission
State Commission
 
GST in 14 Days - Day 1
GST in 14 Days  - Day 1GST in 14 Days  - Day 1
GST in 14 Days - Day 1
 
The industrial emp.(standing order) 1946
The industrial emp.(standing order) 1946 The industrial emp.(standing order) 1946
The industrial emp.(standing order) 1946
 
Refund under gst 19.12.2017
Refund under gst 19.12.2017Refund under gst 19.12.2017
Refund under gst 19.12.2017
 
4. reverse charge machanism under gst.
4. reverse charge machanism under gst.4. reverse charge machanism under gst.
4. reverse charge machanism under gst.
 
Reverse charge with relevant pops rules pdf
Reverse charge with relevant pops rules  pdfReverse charge with relevant pops rules  pdf
Reverse charge with relevant pops rules pdf
 
Refund under GST updated
Refund under GST updatedRefund under GST updated
Refund under GST updated
 
Understanding GST - Refund Rules
Understanding GST - Refund RulesUnderstanding GST - Refund Rules
Understanding GST - Refund Rules
 
The building and other construction workers' welfare cess act, 1996
The building and other construction workers' welfare cess act, 1996The building and other construction workers' welfare cess act, 1996
The building and other construction workers' welfare cess act, 1996
 

Plus de CA PRADEEP GOYAL

Daily Newsletter 23.10.2020
Daily Newsletter 23.10.2020Daily Newsletter 23.10.2020
Daily Newsletter 23.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 22.10.2020
Daily Newsletter 22.10.2020Daily Newsletter 22.10.2020
Daily Newsletter 22.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 20.10.2020
Daily Newsletter 20.10.2020Daily Newsletter 20.10.2020
Daily Newsletter 20.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 17.10.2020
Daily Newsletter 17.10.2020Daily Newsletter 17.10.2020
Daily Newsletter 17.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 14.10.2020
Daily Newsletter 14.10.2020Daily Newsletter 14.10.2020
Daily Newsletter 14.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 13.10.2020
Daily Newsletter 13.10.2020Daily Newsletter 13.10.2020
Daily Newsletter 13.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 09.10.2020
Daily Newsletter 09.10.2020Daily Newsletter 09.10.2020
Daily Newsletter 09.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 07.10.2020
Daily Newsletter 07.10.2020Daily Newsletter 07.10.2020
Daily Newsletter 07.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 02.10.2020
Daily Newsletter 02.10.2020Daily Newsletter 02.10.2020
Daily Newsletter 02.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 01.10.2020
Daily Newsletter 01.10.2020Daily Newsletter 01.10.2020
Daily Newsletter 01.10.2020
CA PRADEEP GOYAL
 
Daily Newsletter 30.09.2020
Daily Newsletter 30.09.2020Daily Newsletter 30.09.2020
Daily Newsletter 30.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 29.09.2020
Daily Newsletter 29.09.2020Daily Newsletter 29.09.2020
Daily Newsletter 29.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter dated 26.09,2020
Daily Newsletter dated 26.09,2020Daily Newsletter dated 26.09,2020
Daily Newsletter dated 26.09,2020
CA PRADEEP GOYAL
 
Daily Newsletter 25.09.2020
Daily Newsletter 25.09.2020Daily Newsletter 25.09.2020
Daily Newsletter 25.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 23.09.2020
Daily Newsletter 23.09.2020Daily Newsletter 23.09.2020
Daily Newsletter 23.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 12.09.2020
Daily Newsletter 12.09.2020Daily Newsletter 12.09.2020
Daily Newsletter 12.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 11.09.2020
Daily Newsletter 11.09.2020Daily Newsletter 11.09.2020
Daily Newsletter 11.09.2020
CA PRADEEP GOYAL
 
Daily Newsletter 03.09.2020
Daily Newsletter 03.09.2020Daily Newsletter 03.09.2020
Daily Newsletter 03.09.2020
CA PRADEEP GOYAL
 

Plus de CA PRADEEP GOYAL (20)

Daily Newsletter 23.10.2020
Daily Newsletter 23.10.2020Daily Newsletter 23.10.2020
Daily Newsletter 23.10.2020
 
Daily Newsletter 22.10.2020
Daily Newsletter 22.10.2020Daily Newsletter 22.10.2020
Daily Newsletter 22.10.2020
 
Daily Newsletter 20.10.2020
Daily Newsletter 20.10.2020Daily Newsletter 20.10.2020
Daily Newsletter 20.10.2020
 
Daily Newsletter 17.10.2020
Daily Newsletter 17.10.2020Daily Newsletter 17.10.2020
Daily Newsletter 17.10.2020
 
Daily Newsletter 14.10.2020
Daily Newsletter 14.10.2020Daily Newsletter 14.10.2020
Daily Newsletter 14.10.2020
 
Daily Newsletter 13.10.2020
Daily Newsletter 13.10.2020Daily Newsletter 13.10.2020
Daily Newsletter 13.10.2020
 
Daily Newsletter 09.10.2020
Daily Newsletter 09.10.2020Daily Newsletter 09.10.2020
Daily Newsletter 09.10.2020
 
Daily Newsletter 07.10.2020
Daily Newsletter 07.10.2020Daily Newsletter 07.10.2020
Daily Newsletter 07.10.2020
 
Daily Newsletter 02.10.2020
Daily Newsletter 02.10.2020Daily Newsletter 02.10.2020
Daily Newsletter 02.10.2020
 
Daily Newsletter 01.10.2020
Daily Newsletter 01.10.2020Daily Newsletter 01.10.2020
Daily Newsletter 01.10.2020
 
Daily Newsletter 30.09.2020
Daily Newsletter 30.09.2020Daily Newsletter 30.09.2020
Daily Newsletter 30.09.2020
 
Daily Newsletter 29.09.2020
Daily Newsletter 29.09.2020Daily Newsletter 29.09.2020
Daily Newsletter 29.09.2020
 
Daily Newsletter dated 26.09,2020
Daily Newsletter dated 26.09,2020Daily Newsletter dated 26.09,2020
Daily Newsletter dated 26.09,2020
 
Daily Newsletter 25.09.2020
Daily Newsletter 25.09.2020Daily Newsletter 25.09.2020
Daily Newsletter 25.09.2020
 
Daily Newsletter 23.09.2020
Daily Newsletter 23.09.2020Daily Newsletter 23.09.2020
Daily Newsletter 23.09.2020
 
Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020
 
Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020Daily Newsletter 17.09.2020
Daily Newsletter 17.09.2020
 
Daily Newsletter 12.09.2020
Daily Newsletter 12.09.2020Daily Newsletter 12.09.2020
Daily Newsletter 12.09.2020
 
Daily Newsletter 11.09.2020
Daily Newsletter 11.09.2020Daily Newsletter 11.09.2020
Daily Newsletter 11.09.2020
 
Daily Newsletter 03.09.2020
Daily Newsletter 03.09.2020Daily Newsletter 03.09.2020
Daily Newsletter 03.09.2020
 

Dernier

ASONAM2023_presection_slide_track-recommendation.pdf
ASONAM2023_presection_slide_track-recommendation.pdfASONAM2023_presection_slide_track-recommendation.pdf
ASONAM2023_presection_slide_track-recommendation.pdf
ToshihiroIto4
 
Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...
Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...
Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...
Suzanne Lagerweij
 
Doctoral Symposium at the 17th IEEE International Conference on Software Test...
Doctoral Symposium at the 17th IEEE International Conference on Software Test...Doctoral Symposium at the 17th IEEE International Conference on Software Test...
Doctoral Symposium at the 17th IEEE International Conference on Software Test...
Sebastiano Panichella
 
Tom tresser burning issue.pptx My Burning issue
Tom tresser burning issue.pptx My Burning issueTom tresser burning issue.pptx My Burning issue
Tom tresser burning issue.pptx My Burning issue
amekonnen
 
XP 2024 presentation: A New Look to Leadership
XP 2024 presentation: A New Look to LeadershipXP 2024 presentation: A New Look to Leadership
XP 2024 presentation: A New Look to Leadership
samililja
 
Announcement of 18th IEEE International Conference on Software Testing, Verif...
Announcement of 18th IEEE International Conference on Software Testing, Verif...Announcement of 18th IEEE International Conference on Software Testing, Verif...
Announcement of 18th IEEE International Conference on Software Testing, Verif...
Sebastiano Panichella
 
Bonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdf
Bonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdfBonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdf
Bonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdf
khadija278284
 
María Carolina Martínez - eCommerce Day Colombia 2024
María Carolina Martínez - eCommerce Day Colombia 2024María Carolina Martínez - eCommerce Day Colombia 2024
María Carolina Martínez - eCommerce Day Colombia 2024
eCommerce Institute
 
Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...
Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...
Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...
SkillCertProExams
 
Gregory Harris' Civics Presentation.pptx
Gregory Harris' Civics Presentation.pptxGregory Harris' Civics Presentation.pptx
Gregory Harris' Civics Presentation.pptx
gharris9
 
Supercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdf
Supercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdfSupercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdf
Supercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdf
Access Innovations, Inc.
 
Competition and Regulation in Professions and Occupations – OECD – June 2024 ...
Competition and Regulation in Professions and Occupations – OECD – June 2024 ...Competition and Regulation in Professions and Occupations – OECD – June 2024 ...
Competition and Regulation in Professions and Occupations – OECD – June 2024 ...
OECD Directorate for Financial and Enterprise Affairs
 
Gregory Harris - Cycle 2 - Civics Presentation
Gregory Harris - Cycle 2 - Civics PresentationGregory Harris - Cycle 2 - Civics Presentation
Gregory Harris - Cycle 2 - Civics Presentation
gharris9
 
International Workshop on Artificial Intelligence in Software Testing
International Workshop on Artificial Intelligence in Software TestingInternational Workshop on Artificial Intelligence in Software Testing
International Workshop on Artificial Intelligence in Software Testing
Sebastiano Panichella
 
2024-05-30_meetup_devops_aix-marseille.pdf
2024-05-30_meetup_devops_aix-marseille.pdf2024-05-30_meetup_devops_aix-marseille.pdf
2024-05-30_meetup_devops_aix-marseille.pdf
Frederic Leger
 
Burning Issue Presentation By Kenmaryon.pdf
Burning Issue Presentation By Kenmaryon.pdfBurning Issue Presentation By Kenmaryon.pdf
Burning Issue Presentation By Kenmaryon.pdf
kkirkland2
 
Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024
Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024
Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024
Dutch Power
 
Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024
Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024
Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024
Dutch Power
 
Updated diagnosis. Cause and treatment of hypothyroidism
Updated diagnosis. Cause and treatment of hypothyroidismUpdated diagnosis. Cause and treatment of hypothyroidism
Updated diagnosis. Cause and treatment of hypothyroidism
Faculty of Medicine And Health Sciences
 
Competition and Regulation in Professions and Occupations – ROBSON – June 202...
Competition and Regulation in Professions and Occupations – ROBSON – June 202...Competition and Regulation in Professions and Occupations – ROBSON – June 202...
Competition and Regulation in Professions and Occupations – ROBSON – June 202...
OECD Directorate for Financial and Enterprise Affairs
 

Dernier (20)

ASONAM2023_presection_slide_track-recommendation.pdf
ASONAM2023_presection_slide_track-recommendation.pdfASONAM2023_presection_slide_track-recommendation.pdf
ASONAM2023_presection_slide_track-recommendation.pdf
 
Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...
Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...
Suzanne Lagerweij - Influence Without Power - Why Empathy is Your Best Friend...
 
Doctoral Symposium at the 17th IEEE International Conference on Software Test...
Doctoral Symposium at the 17th IEEE International Conference on Software Test...Doctoral Symposium at the 17th IEEE International Conference on Software Test...
Doctoral Symposium at the 17th IEEE International Conference on Software Test...
 
Tom tresser burning issue.pptx My Burning issue
Tom tresser burning issue.pptx My Burning issueTom tresser burning issue.pptx My Burning issue
Tom tresser burning issue.pptx My Burning issue
 
XP 2024 presentation: A New Look to Leadership
XP 2024 presentation: A New Look to LeadershipXP 2024 presentation: A New Look to Leadership
XP 2024 presentation: A New Look to Leadership
 
Announcement of 18th IEEE International Conference on Software Testing, Verif...
Announcement of 18th IEEE International Conference on Software Testing, Verif...Announcement of 18th IEEE International Conference on Software Testing, Verif...
Announcement of 18th IEEE International Conference on Software Testing, Verif...
 
Bonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdf
Bonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdfBonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdf
Bonzo subscription_hjjjjjjjj5hhhhhhh_2024.pdf
 
María Carolina Martínez - eCommerce Day Colombia 2024
María Carolina Martínez - eCommerce Day Colombia 2024María Carolina Martínez - eCommerce Day Colombia 2024
María Carolina Martínez - eCommerce Day Colombia 2024
 
Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...
Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...
Mastering the Concepts Tested in the Databricks Certified Data Engineer Assoc...
 
Gregory Harris' Civics Presentation.pptx
Gregory Harris' Civics Presentation.pptxGregory Harris' Civics Presentation.pptx
Gregory Harris' Civics Presentation.pptx
 
Supercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdf
Supercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdfSupercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdf
Supercharge your AI - SSP Industry Breakout Session 2024-v2_1.pdf
 
Competition and Regulation in Professions and Occupations – OECD – June 2024 ...
Competition and Regulation in Professions and Occupations – OECD – June 2024 ...Competition and Regulation in Professions and Occupations – OECD – June 2024 ...
Competition and Regulation in Professions and Occupations – OECD – June 2024 ...
 
Gregory Harris - Cycle 2 - Civics Presentation
Gregory Harris - Cycle 2 - Civics PresentationGregory Harris - Cycle 2 - Civics Presentation
Gregory Harris - Cycle 2 - Civics Presentation
 
International Workshop on Artificial Intelligence in Software Testing
International Workshop on Artificial Intelligence in Software TestingInternational Workshop on Artificial Intelligence in Software Testing
International Workshop on Artificial Intelligence in Software Testing
 
2024-05-30_meetup_devops_aix-marseille.pdf
2024-05-30_meetup_devops_aix-marseille.pdf2024-05-30_meetup_devops_aix-marseille.pdf
2024-05-30_meetup_devops_aix-marseille.pdf
 
Burning Issue Presentation By Kenmaryon.pdf
Burning Issue Presentation By Kenmaryon.pdfBurning Issue Presentation By Kenmaryon.pdf
Burning Issue Presentation By Kenmaryon.pdf
 
Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024
Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024
Presentatie 8. Joost van der Linde & Daniel Anderton - Eliq 28 mei 2024
 
Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024
Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024
Presentatie 4. Jochen Cremer - TU Delft 28 mei 2024
 
Updated diagnosis. Cause and treatment of hypothyroidism
Updated diagnosis. Cause and treatment of hypothyroidismUpdated diagnosis. Cause and treatment of hypothyroidism
Updated diagnosis. Cause and treatment of hypothyroidism
 
Competition and Regulation in Professions and Occupations – ROBSON – June 202...
Competition and Regulation in Professions and Occupations – ROBSON – June 202...Competition and Regulation in Professions and Occupations – ROBSON – June 202...
Competition and Regulation in Professions and Occupations – ROBSON – June 202...
 

My treatise on Constitution of Appellate Authority for Advance Ruling in the Union territories in GST

  • 1. 1 Appellate Authority for Advance Ruling in Union Territories Pradeep Kumar Goyal & Associates | For education purpose only Section 16 read with section 14 of UTGST Act and Section 99 of CGST Act Section 16 of UTGST Act, 2017 Constitution of Appellate Authority for Advance Ruling. (1) The Central Government shall, by 1 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. 1 [Notification No. 15/2018-Union Territory Tax, dated the 8th October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1005 (E), dated the 8th October, 2018 {Came into force on the date of its publication in the official Gazette which is 8th October, 2018}]
  • 2. 2 Appellate Authority for Advance Ruling in Union Territories Pradeep Kumar Goyal & Associates | For education purpose only Section 14 of UTGST Act DEFINITION (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub- section (1) of section 100 of CGST Act, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant Section 97(2) of CGST Act The question on which the advance ruling is sought under this Act, shall be in respect of, – – (a) classification (b) applicability of a notification (c) determination of time and value of supply (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term [Scope of supply] Section 100(1) Matters in appeal (e) “Authority” means the Authority for Advance Ruling referred to in section 15. (b) “Appellate Authority” means the Appellate Authority for Advance Ruling referred to in section 16; (c) “applicant” means any person registered or desirous of obtaining registration under this Act; (d) “application” means an application made to the Authority under sub-section (1) of section 97 of the Central Goods and Services Tax Act;
  • 3. 3 Appellate Authority for Advance Ruling in Union Territories Pradeep Kumar Goyal & Associates | For education purpose only Notification No. 15/2018-Union Territory Tax, dated the 8th October, 2018