In exercise of the powers conferred by sub-section (1) of Section 96 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) and in supercession of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/804(d)/2021, published at page I in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 23rd November, 2021, the Governor of Tamil Nadu hereby constitutes the Tamil Nadu Authority for Advance Ruling consisting of the following members, namely:-

(i) Thiru R. Gopalsamy, IRS (C&CE), Additional Commissioner of GST and Central Excise (with effect from 19.10.2022); and

(ii) Tmt. M. Usha, Joint Commissioner (Commercial Taxes) (with effect from 28.10.2022).

B. JOTHI NIRMALASAMY

SECRETARY TO GOVERNMENT