CGST Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority
CGST Rule 107 –
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.
(Updated upto June 2020)