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June 12, 2018
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Advance Ruling Authority

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 provides 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:

  • one member from amongst the officers of central tax; and
  • one member from amongst the officers of State tax,

to be appointed by the 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
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
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
1. 0360-2211771, Fax no.2291993, 9712574717. tax-com-arn@nic.in; anirudhssingh@gmail.com 2. 0360-2350641; 9163083333 cgstitanagar@gmail.com, suvendasgupta@gmail.com
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, cotassam@yahoo.com
Shri Sanjay Kumar Mawandia, Additional Commissioner,
Shri Ashwini Kumar, Additional Commissioner
Ground Floor, Commercial Tax Department, Vikash Bhawan, Baily
Road, Patna-800001
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
skbuxy.ctd@gmail.com 0771-2423518
rajesh.nono@gmail.com 0771-2274746
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 Delhi –
011-23352310 ; 011-23379723 vinaykumar.49@gov.in pankaj.jain67@nic.in
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 adcomm-ctax.goa@nic.in
Shri R.B.Mankodi, Joint Commissioner (Legal)
Shri Gyan Chand Jain, Joint Commissioner
Rajya Kar Bhavan, Ashram Road, Ahemdabad 380009 (Gujarat)
9825209689, rajanmankodi@ yahoo.co.in, 8424910678-kabra_rameshl@ yahoo.co.in
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 vjsing2k@haryanatax.gov.in commr
Himachal Pradesh
Shri D.T. Negi, Joint Excise & Taxation
Shri Ravindra Kumar, Joint Commissioner
01772620426, 01722704039 jetc.tax@mailptax.gov.in; ravindra.kumar76@nic.in
Jammu and 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; aarjkgst@gmail.com 0194-2310875/ 2310135; aarjkgst@gmail.com
Shri Ramchandra Prasad Barnwal, Joint Commissioner (Appeals) Shri Pradhuman Badariprasad Meena, Joint Commissioner,
O/o the Joint Commissioner (Appeals), Ranchi Division, Ranchi Court Campus, Kutchery, Ranchi
0651-2206773; 9431391539; 0326-2300539, ranchiappeal@ jharkhandcomtax.gov.in; pbmeena.irs@gov.in
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; shripramara@gmail.com and jc.hqeiubng-ka@nic.in 9819377516; harish_dharnia@yahoo.co.in
Shri. N Thulaseedharan Pillai, Joint Commissioner (General)
Sh.Senthil Nathan S, Joint Commissioner
Office of the Joint Commissioner (General), State Goods and Services Tax Department, Kerala
0471- 2785236; 0471- 2785244 jcg.ctd@kerala.gov.in
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
022-23760746, advancerulinggst@mahavat.gov.in
Shri H.K. Lalhawngliana, Joint Commissioner
Commissioner of State Tax, New Secretariat Complex, Aizal,
Mizoram – 796001
0389-2336273 / 9436155443; mahawnga@gmail.com
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, asatpathy1960@gmail.com, & nilanjan_pan@yahoo.com
Shri Sudhir Sharma, Joint
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-
Shri Sudhir Sharma 09414718908; 0141-2388835; ac-jaipur-spl7@rajasthan-gov.in ; Shri Nitin Wapa 09805100023, nitin.wapa@gov.in; nitinwapa@gmail.com
Shri Manoj Rai, Joint Commissioner
Shri Prakash Chandra Nayak, Joint Commissioner
CTD Head Office, Government of Sikkim, Deorali, Gangtok, PIN-
03592 – 280485
manojrai.ctd@sikkim.gov.in and- manojrai.skm@gmail.com
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
Smt. J. Laxminarayana, Additional Commissioner
Shri V. Srinivas, Joint Commissioner
O/o Commissioner of Commercial Taxes, M.J Road, Nampally, Hyderabad-500001
9949992679 ; 9840295283 1.tg-jcpolicy@tgct.gov.in; 2.ventru.srinivas@gov.in
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)aartripura@gmail.comAAR Central9874418877l.beimopha@gov.in
Uttar Pradesh
Shri Sanjay Kumar Patahak, Joint Commissioner (Law) Commercial Tax, U.P. Lucknow
Shri Dinesh Kumar, Joint Commissioner, GST & Central Excise, Lucknow
Commissioner Commercial Tax, U.P., 4, Vibhuti Khand, Gomti
Nagar, Lucknow.
7235001019 sanjay.111972@gov.in
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-
9837065275,fax-0135-2669935 8469378472.
Fax-0135-2668732 1. vipin1965dc@gmail.com 2.guptaamit.irs@gmail.com
West Bengal
Shri Parthasarathi Dey, Senior Joint Commissioner
Sri Vishwanath, Joint Commissioner
14, Beliaghata Road, Kolkata-
9433016261 ; 8080812324, Parthasarathi.dey@wbcomtax.gov.in Vishwanath.verma2007@gmail.com


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