Chapter VII - Advance ruling
Section 15
Section 15: Authority for Advance Ruling
Section 15 provides for a notified Union territory Authority for Advance Ruling, with a central-tax member and a Union territory-tax member. A notified authority in another State or Union territory can act where the statute allows.
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Need advice on Section 15?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 or any other Union territory to act as the Authority for the purposes of this Act.
(2) The Authority shall consist of— (i) 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.
Key takeaways
Constitution by notification
The Central Government constitutes the authority for a Union territory by notification.
Two-member design
The authority comprises one central-tax officer and one Union territory-tax officer appointed by the Central Government.
Alternative authority
On the Council’s recommendation, an authority located in another State or Union territory may be notified to act for the relevant territory.
Constitution by notification
The Central Government constitutes the authority for a Union territory by notification.
Two-member design
The authority comprises one central-tax officer and one Union territory-tax officer appointed by the Central Government.
Alternative authority
On the Council’s recommendation, an authority located in another State or Union territory may be notified to act for the relevant territory.
Practical checklist
Do
- Check the latest territory-specific notification before identifying the forum.
- Confirm the applicant’s place of registration and the supply facts.
- Use the CGST-linked application procedure for the question to be decided.
Frequently asked questions
Can a different territory’s authority hear the application?
Section 15 permits this when the Central Government notifies that authority on the Council’s recommendation.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026