Rule 105 of CGST Rules 2017: Certification of Copies of Advance Rulings Pronounced by the AAR

Provisions under Rule 105 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Certification of Copies of Advance Rulings Pronounced by the Authority (AAR)”, are as under:

CGST Rule 105: Certification of Copies of Advance Rulings Pronounced by the Authority (Chapter-XII: Advance Ruling) 

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.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.