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

Rule 105 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Certification of Copies of Advance Rulings Pronounced by the Authority(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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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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