Rule 105 of CGST Rules 2017: Certification of Copies of Advance Rulings Pronounced by the AAR

Rule 105 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Certification of Copies of Advance Rulings Pronounced by the Authority(AAR)

Provisions under Rule 105 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Certification of Copies of Advance Rulings Pronounced by the Authority (AAR)”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 105: Certification of Copies of Advance Rulings Pronounced by the Authority (Chapter-XII: Advance Ruling) 

A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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