What does Rule 107 of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 107 deals with certification and sending of copies of advance rulings pronounced by the Appellate Authority for Advance Ruling.

Who must receive a copy of the advance ruling under Rule 107?

A copy must be sent to the applicant and the appellant, the concerned officer of central tax and State or Union territory tax, the jurisdictional officer of central tax and State or Union territory tax, and the Authority.

What is required for the copy of the advance ruling under Rule 107?

The copy of the advance ruling must be duly signed by the Members of the Appellate Authority for Advance Ruling.

From when is Rule 107 of the CGST Rules, 2017 enforced?

Rule 107 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 663(E) dated 28.06.2017.

CGST Rule 107 of Central Goods and Services Tax Rules, 2017 – Certification of copies of the advance rulings pronounced by the Appellate Authority

November 3, 2017

Download The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-XII Advance Ruling Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority. 107. A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members […]

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XII Advance Ruling

Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority.

107. 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.

References

Enforcement:

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