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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, 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 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).
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