CGST Rule 105 of Central Goods and Services Tax Rules, 2017 – Certification of copies of advance rulings pronounced by the Authority

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XII Advance Ruling

Rule 105: Certification of copies of advance rulings pronounced by the Authority.

105. A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].