Section 8(8) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(8)If the applicant is not based in India, he shall inter alia, indicate in a separate annexure to the application -(a)his postal and e-mail address abroad;(b)the name and address including e-mail address of his representative in India, if any, authorized to act on his behalf and to receive notices or other documents sent by the Authority.
