In exercise of the powers conferred by Section 96 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, is pleased to constitute the Delhi Authority for Advance Ruling consisting of the following members:-

1. Sh. Mahabir, Joint Commissioner of Central Taxes, Audit-I, Commissionerate of Central Taxes

2. Sh. Rajesh Goyal, Additional Commissioner, DGST, appointed by the State Government.

The Authority shall perform statutory functions as provided in Chapter XVII of DGST Act 2017.

This notification shall come into force with effect from the 1st day of July, 2017.

By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi,

A. K. SINGH,

Dy. Secy. VI (Finance)