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.
