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

by | Aug 11, 2024 | GST | 0 comments

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Important Keyword: section 101.

GST 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;

(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.

Read More: Notification No. 12/2017 — Integrated Tax: Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

Official Income Tax Return filing website: https://incometaxindia.gov.in/