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.