The Delhi Government issued a Notification vide F. No. 3(24)/Fin (Exp-I)/2024-25/DSI/116 dated January 30, 2025, under the Delhi Goods and Services Tax Act, 2017 (“the DGST Act”), constitutes the Delhi Authority for Advance Ruling. The Additional Commissioner (Legal) from the CGST Delhi North Commissionerate is appointed as a member of the Central Government, and an officer not below the rank of Joint Commissioner nominated by the Commissioner (DGST) is appointed as a member of the State Government. This notification supersedes the previous Notification No. F. 3 (10)/Fin (Exp-I)/2022-23/DS-I/934 dated December 05, 2022. The notification becomes effective from the date of its publication in the official Gazette.
“In exercise of powers conferred by Sub-section (1) of Section 96 of the Delhi Goods and Services Tax Act, 2017 and in supersession of the Notification No. F. 3 (10)/Fin (Exp-I)/2022-23/DS-I/934 dated 5th December, 2022, the Lieutenant Governor of Delhi, is pleased to constitute the Delhi Authority for Advance Ruling, as under :
1) Additional Commissioner (Legal), CGST Delhi North Commissionerate, as member of Central Government.
2) An officer not below the rank of Joint Commissioner as nominated by Commissioner (DGST), as member of State Government.
This notification shall come into force from the date of its publication in the official Gazette.”
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/DGST-NOTIFICATION-30.01.2025.pdf
