Certification of copies of the advance rulings pronounced by the Appellate Authority

Rule-107 of CGST Rules 2017

Certification of copies of the advance rulings pronounced by the Appellate Authority. –

A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

• the applicant and the appellant;
• the concerned officer of central tax and State or Union territory tax;
• the jurisdictional officer of central tax and State or Union territory tax; and
• the Authority,

in accordance with the provisions of sub-section (4) of section 101 of the Act.