Rule 107 of CGST Rule


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Rule 107 of CGST Rule: 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.


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