Article 5 – Final Rules (Draft) – Advance Ruling – GST – Advance Ruling – Draft Rules – 19-4-2017 – Article 5 – 5. Certification of copies of the advance rulings pronounced by the 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 / Union territory tax; (c) the jurisdictional officer of central tax and State / Union
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