Rule 107 of CGST Rules -Certification of copies of the advance rulings pronounced by the AppellateAuthority

Rule 107 of CGST Rules -Certification of copies of the advance rulings pronounced by the AppellateAuthority

(updated as on 15.11.2017)

A copy of the advance ruling pronounced by the Appellate Authority forAdvance 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. [Rule 107A of CGST Rules - Manual filing and processing. Notwithstanding anything contained in thisChapter, in respect of any process or procedure prescribed herein, any reference to electronicfiling of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process orprocedure, include manual filing of the said application, intimation, reply, declaration,statement or issuance of the said notice, order or certificate in such Forms as appended tothese rules.] (Inserted vide Notification No. 55/2017-Central Taxdt 15.11.2017)

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CHAPTER XII

ADVANCE RULING

Chapter XIIof CGST Rules, 2017 consists of five rules relating to ADVANCE RULINGRULES under the GST regime. All this rules are available for your ready reference. Rule 103 :Qualification and appointment of members of the Authority for Advance Ruling Rule 104 :Form and manner of application to the Authority for Advance Ruling Rule 105 :Certification of copies of advance rulings pronounced by the Authority Rule 106 :Form and manner of appeal to the Appellate Authority for Advance Ruling Rule 107 :Certification of copies of the advance rulings pronounced by the AppellateAuthority