Section 107: Certification of copies of the advance rulings pronounced by the Appellate Authority

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

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;

(d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act.

70 Substituted wef 01.07.2017 vide Notf no. 22/2017 – CT dt 17.08.2017 87 [107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing 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 or procedure, 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 to these rules.]

71 71 Inserted vide Notf no. 55/2017-CT dt 15.11.2017 88

CHAPTER XIII APPEALS AND REVISION

Where this provision sits

Act	The Central Goods and Services Tax (CGST) Rules 2017
Section	107
Marginal note	Certification of copies of the advance rulings pronounced by the Appellate Authority
Jurisdiction	Union territory of Dadra and Nagar Haveli and Daman and Diu
Status	In force as published by the source

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