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CGST Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority

CGST Rule 107: 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-

(a) the applicant and the appellant;

(b) the concerned officer of central tax and State or Union territory tax;

(c) the jurisdictional officer of central tax and State or Union territory tax; and

(d) The Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act.

Note 1:  Inserted from Central Goods and Services Tax (Fifth Amendment) Rules, 2017, Notification No. 22/2017 – Central Tax

Note 2: Inserted from  Central Goods and Services Tax (Fifth Amendment) Rules, 2017,Notification No. 22/2017 – Central Tax

(Updated upto September 2017)

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