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)”, 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 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.

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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