PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY

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..... ication and the said records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application. The records called for shall be returned to the said concerned officer after examining. 5.3. Application for advance ruling shall not be admitted in cases where the question raised in .....

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..... ive as well as the jurisdictional officers of CGST/SGST. 5.6. A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in the prescribed manner, be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement. 5.7. If there is difference of opinion between the two members of AAR, they shall refer the point or points .....

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