Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority - Tax Consultant in Bihar , GST Registration and other Taxation Services Tax Consultant in Bihar , GST Registration and other Taxation Services

Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority December 12, 2022 bihartaxconsultant CGST RULE

Rule 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 State or Union territory tax;

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

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