According to Rule 107 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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 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;

(c) the jurisdictional officer of central tax and State or Union territory tax; and

(d) the Authority,

In accordance with the provisions of sub-section (4) of section 101 of the Act.

  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .