Section 107 in The Central Goods and Services Tax Rules, 2017
107. 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.
