Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule 107 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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The Appellate Authority’s ruling, signed by its members, is sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.
The exact words of the law
527 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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