Rule 107 CGST Rules 2017 : Certification of copies of the advance rulings pronounced by the Appellate Authority

By | July 13, 2017
(Last Updated On: July 6, 2018)

 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.

 


 Rule 107 CGST Rules 2017

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One thought on “ Rule 107 CGST Rules 2017 : Certification of copies of the advance rulings pronounced by the Appellate Authority

  1. Pingback: Notification No 55/2017  Central Tax : CGST (Twelfth Amendment) Rules 2017. - Tax Heal

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