Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate Authority - Central Goods and Services Tax Rules, 2017

107. Certification of copies of the advance rulings pronounced by the Appellate Authority. 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.