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State of Kerala - Section

Section 107 in Kerala 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 Ordinance .
Chapter - XIII Appeals and Revision