In exercise of the powers under Section 96 of Andhra Pradesh Goods and Services Tax Act,2017, read with Rule 103 of the Andhra Pradesh Goods and Services Tax Rules, 2017, Government hereby constitutes the Andhra Pradesh Authority for Advance Ruling with the following members :

A) Sri. Amaresh Kumar, Joint Commissioner of Central Tax, Tirupathi.

B) Sri. J.V.M. Sarma, Joint Commissioner of State Tax, O/o. the Chief Commissioner of State Tax, Andhra Pradesh at Edupugallu, Krishna District.

The authority will function from the office of the Chief Commissioner of State Tax, Andhra Pradesh at Edupugallu, Krishna District.

Dr. D. SAMBASIVA RAO,