Rule 107 CGST Rules 2017
Summary of Rule 107 CGST Rules 2017
( Rule 107 CGST Rules 2017 explains Certification of copies of the advance rulings pronounced by the Appellate Authority and is covered in Chapter XII – Advance Ruling : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 107 CGST Rules 2017
Certification of copies of the advance rulings pronounced by the Appellate Authority
107. 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. |
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