Chapter VII - Advance ruling
Section 16
Section 16: Appellate Authority for Advance Ruling
Section 16 establishes the appellate forum for a UTGST advance ruling. The notified Appellate Authority hears appeals against the first-instance authority’s ruling.
On this page
Need advice on Section 16?
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 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.
Key takeaways
Appellate function
The authority hears appeals against rulings pronounced by the Authority for Advance Ruling.
Composition
It consists of the designated Chief Commissioner of central tax and the jurisdictional Commissioner of Union territory tax.
Forum notification
The Central Government may notify an appellate authority in another State or Union territory to act for the UTGST Act.
Appellate function
The authority hears appeals against rulings pronounced by the Authority for Advance Ruling.
Composition
It consists of the designated Chief Commissioner of central tax and the jurisdictional Commissioner of Union territory tax.
Forum notification
The Central Government may notify an appellate authority in another State or Union territory to act for the UTGST Act.
Practical checklist
Do
- Confirm the current notified appellate forum and members for the territory.
- Review the ruling and the CGST-linked appeal procedure before filing.
- Check the operative filing deadline and form rather than assuming this constitution section supplies them.
Frequently asked questions
Does Section 16 itself set the appeal filing deadline?
No. It constitutes the appellate authority; the applicable procedural provisions and rules determine filing mechanics.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026