Section 107 in Himachal Pradesh Goods and Services Tax Rules, 2017
107. Certification of copies of the advance rulings pronounced by the Authority.
- A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent $$(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] [Inserted by Notification No. EXN-F(10)-14/2017, dated 30.6.2017 (w.e.f. 27.6.2017).] Appeals and Revision
