CGST Rule 107: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)

Provisions under Rule 107 of CGST Rules, 2017 relating to “Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)”:

CGST Rule 107: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (Chapter XII: Advance Ruling) [*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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 107 introduced vide Notification 10/2017, effective 01/07/2017.