Rule 107
Certification of copies of the advance rulings pronounced by the Appellate Authority
GST
Advance Ruling
Rule 107 of 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 St
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