Provisions under Rule 105 of CGST Rules, 2017 relating to “Certification of Copies of Advance Rulings Pronounced by the Authority (AAR)”:
CGST Rule 105: Certification of Copies of Advance Rulings Pronounced by the Authority (Chapter XII: Advance Ruling) [*1]
A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.
Notes (History of Amendments in Bare Text):
1. CGST Rule 105 introduced vide Notification 10/2017, effective 01/07/2017.
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