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Section Section 15

15. Constitution of Authority for Advance Ruling: (1) The Central Government

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section 15. 15. Constitution of Authority for Advance Ruling: (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling: Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State O any other Union territory to act as the Authority for the purposes of this Act. (2 The Authority shall consist of one member from amongst the officers of central tax; and (ii) one member from amongst the officers of Union territory tax, to be appointed by the Central Government: (3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed. 16. Constitution of Appellate Authority for Advance Ruling: 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 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 the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner of Union territory tax having jurisdiction over the applicant CHAPTER VIII TRANSITIONAL PROVISIONS 17. Migration of existing tax payers. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued certificate of registration 0n provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with: (2 The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub-