Chapter – Advance Ruling
5. Certification of copies of the advance rulings pronounced by the 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 / Union territory tax;
(c) the jurisdictional officer of central tax and State / Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub -section (4) of section 101 of the Act. |