Constitution of Appellate Authority for Advance Ruling
UTGST s.16, UTGST Act
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The Central Government constitutes the Appellate Authority for Advance Ruling for the Union territory – the Chief Commissioner of central tax and the Commissioner of UT tax – which hears appeals against an advance ruling.
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The exact words of the law
789 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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