The Central Board of Indirect Taxes and Customs (CBIC) has notified the name of the members who are authorized to decide the applications to the Advance Ruling Authority (AAR) within the Union Territory of Chandigarh under the GST regime.
As per a notification issued on Friday, the CBIC notified that“the name of Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department as the member of the Authority for Advance Ruling in the Union Territory of Chandigarh by amending Notification No. 14/2018-Union Territory Tax dated October 8, 2018, by such amendment the Authority for Advance Ruling in Chandigarh now has three members namely:
Manjot Kaur, Joint Commissioner, Central Goods and Services Tax Commissionerate, Chandigarh Zone;
Rakesh Kumar Popli, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh, and
Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union Territory of Chandigarh.”
AAR is a legally constituted body called Authority for Advance Ruling can give a binding ruling to an applicant who is a registered taxable person or is liable to be registered. The advance ruling given by the Authority can be appealed before an Appellate authority for Advance Ruling (AAAR).
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