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Authority for Advance Ruling (Central Excise, Customs and Service Tax) [Section 28F]

Authority for Advance Ruling (Central Excise, Customs and Service Tax) [Section 28F] :

Sub-section (1) empowers the Central Government to constitute an Authority for giving advance rulings to be called “the Authority for Advance Rulings (Central Excise, Customs and Service Tax)”, by notification in the Official Gazette.

The Authority shall consist of following Members appointed by the Central Government, namely:

(a) a Chairperson, who is a retired Judge of the Supreme Court;

(b) an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board;

(c) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India [sub-section (2)].

The Central Government may authorise an Authority constituted under section 245-O of the Income-tax Act, 1961, to act as an Authority under this Chapter by issuing a notification. The provisions of this sub-section override the provisions of sub-section (1) and sub-section (2) [sub-section (2A)]. On and from the date of publication of notification under sub-section (2A), the Authority constituted under sub-section (1) shall not exercise jurisdiction under Chapter VB of the Act [sub-section (2B)]. For the purposes of sub-section (2A), the reference to “an officer of the Indian Revenue Service who is qualified to be a Member of Central Board of Direct Taxes” in clause (b) of sub-section (2) of section 245-O of the Income Tax Act, 1961 shall be construed as reference to “an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board” [sub-section (2C)].)

On and from the date of the authorization of Authority under sub-section (2A), every application and proceeding pending before the Authority constituted under sub -section (1) shall stand transferred to the Authority so authorised from the stage at which such proceedings stood before the date of such authorization [sub-section (2D)].

The salaries and allowances payable to, and the terms and conditions of service of, the Members shall be such as the Central Government may by rules determine.

The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act. The office of the Authority shall be located in Delhi.

Mohit Sharma
Mohit Sharma

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