Section 107 in Punjab 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.[Chapter-XIII] [Added by Punjab Notification No. GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017, dated 30.6.2017 (w.e.f. 29.6.2017).] Appeals and Revision
