Rule 107 of CGST Rules 2017: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)

Rule 107 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)

Provisions under Rule 107 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)”, are as under:

CGST Rule 107: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (Chapter-XII: Advance Ruling)

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.

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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