IndiaAudit Lens

Section 16 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Bars, duties and time limits

Section 16(1)A Central Government notification constitutes the Appellate Authority for appeals against the Advance Ruling Authority’s rulings.

Procedure, powers and definitions

Section 16(1), provisoOn the Council’s recommendations, an appellate authority located in a State or another Union territory can be notified to act under this Act.
Section 16(2)The members are the Chief Commissioner of central tax designated by the Board and the jurisdictional Commissioner of Union territory tax.

The Central Government must constitute an Appellate Authority to hear appeals against advance rulings for the Union territory. It can notify an appellate authority in a State or another Union territory on the Council’s recommendations. Membership comprises the Board-designated Chief Commissioner of central tax and the Commissioner of Union territory tax with jurisdiction over the applicant.^[1]

Quick facts

Section 16, UTGST Act, 2017

Constitution of Appellate Authority for Advance Ruling

Provision
Act	Union Territory Goods and Services Tax Act, 2017
Section title	Constitution of Appellate Authority for Advance Ruling
Related provisions
Sections	15, 17
Structure 16(1)Constitution by Central Government 16(1) provisoAlternative authority notification 16(2)(i)Central member 16(2)(ii)UT member and applicant jurisdiction 16(1)Advance-ruling appeal purpose
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 16, verbatim (show)

Section 16. Constitution of Appellate Authority for Advance Ruling.

(1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority:

Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act.

(2) The Appellate Authority shall consist of-

(i) the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner of Union territory tax having jurisdiction over the applicant.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Constitution by Central Government 16(1)

Questions to answer on the file3 questions

Was this constitution notification issued by the Central Government?
Does the notification constitute the named UT Appellate Authority?
Was the instrument a notification?

Ticks stay in this browser only.

Alternative authority notification 16(1) proviso

Questions to answer on the file4 questions

Was this constitution notification issued by the Central Government?
Did the Council recommend this alternative authority notification?
Where is the notified alternative authority located: State, another Union territory or same Union territory?
Does the notification appoint this Appellate Authority to act for this Act?

Ticks stay in this browser only.

Central member 16(2)(i)

Questions to answer on the file2 questions

Is this member the Chief Commissioner of central tax?
Did the Board designate that officer?

Ticks stay in this browser only.

UT member and applicant jurisdiction 16(2)(ii)

Questions to answer on the file2 questions

Is this member the Commissioner of Union territory tax?
Does that Commissioner have jurisdiction over this applicant?

Ticks stay in this browser only.

Advance-ruling appeal purpose 16(1)

Questions to answer on the file1 question

Is the matter an appeal against the advance ruling pronounced by the Advance Ruling Authority?

Ticks stay in this browser only.

Provisions connected to Section 16
Provision	Connection	Words that tie them
Section 15	this provision requires Section 15	16(1) "advance ruling pronounced by the Advance Ruling Authority"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (17)

Number	Date	Subject
Notification No. 15/2025-Union Territory Tax (Rate)	17 September 2025	Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section
Notification No. 05/2025-Union Territory Tax (Rate)	16 January 2025	Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section
Notification No. 07/2024-Union Territory Tax (Rate)	8 October 2024	Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017 made under this section
Notification No. 12/2023-Union Territory Tax (Rate)	19 October 2023	Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 06/2023-Union Territory Tax (Rate)	26 July 2023	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section
Notification No. 05/2023-Union Territory Tax (Rate)	9 May 2023	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section
Notification No. 03/2022-Union Territory Tax (Rate)	13 July 2022	Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 22/2021-Union Territory Tax (Rate)	31 December 2021	Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 15/2021-Union Territory Tax (Rate)	18 November 2021	Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section
Notification No. 06/2021-Union Territory Tax (Rate)	30 September 2021	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section
Notification No. 04/2021-Union Territory Tax (Rate)	14 June 2021	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 made under this section
Notification No. 02/2021-Union Territory Tax (Rate)	2 June 2021	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. made under this section
Notification No. 20/2019-Union Territory Tax (Rate)	30 September 2019	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section
Notification No. 10/2019-Union Territory Tax (Rate)	10 May 2019	Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section
Notification No. 03/2019-Union Territory Tax (Rate)	29 March 2019	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section
Notification No. 15/2018-Union Territory Tax	8 October 2018	seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). made under this section
Notification No. 12/2017-Union Territory Tax (Rate)	28 June 2017	To notify the exemptions on supply of services under UTGST Act amended by a later instrument

See also

Section 15 of the UTGST Act, 2017: constitution of Authority for Advance Ruling
Section 17 of the UTGST Act, 2017: migration of existing tax payers

References

Central Board of Indirect Taxes and Customs. "Section 16. Constitution of Appellate Authority for Advance Ruling". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

UTGST Act, 2017, Section 16 on the CBIC tax information portal