The West Bengal Authority for Advance Ruling has been constituted under sub-section 1 of section 96 of the West Bengal Goods and Services Tax Act, 2017 with effect from July 1, 2017 vide this Department Notification No. 1157- FT, dated June 30, 2017.

The Governor is hereby pleased to set up an office of the West Bengal Authority for Advance Ruling in the Directorate of Commercial Taxes, West Bengal at 14, Beliaghata Road, Kolkata - 700015, to carry out the functions of the said West Bengal Authority for Advance Ruling.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY,

Additional Secretary to the Government of West Bengal