Chapter 12 Advance Ruling Rules (Rule 103 to 107)
Rule 104 GST - Form and manner of application to the Authority for Advance Ruling
Rule 105 GST - Certification of copies of advance rulings pronounced by the Authority
Rule 106 GST - Form and manner of appeal to the Appellate Authority for Advance Ruling
Rule 107 GST - Certification of copies of the advance rulings pronounced by the Appellate Authority
Chapter 12 Advance Ruling Rules (Rule 103 to 107)
Last updated at May 29, 2023 by Teachoo
According to Rule 103 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
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