In exercise of the powers conferred by section 96 of the Jammu and Kashmir Goods and Services Tax Act, 2017(Act No V of 2017), read with Rule 103 of Jammu and Kashmir Goods and Services Tax Rules, 2017, the Government hereby constitute the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority with the following composition with immediate effect:-

i) Additional Commissioner, Tax Planning J&K (Member)

ii) Shri Aman Garg, Joint Commissioner, CGST & CX Jammu (Member)

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary) IAS

Principal Secretary to Government

Finance Department