Chapter - XII of CGST Rules, 2017
ADVANCE RULING
RULE
107.
Certification of copies of the advance rulings pronounced by the Appellate
Authority. (corresponding section
101)
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.