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

107. Certification of copies of the advance rulings pronounced by the Appellate Authority.[1]

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.

 


[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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