Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate Authority.

Section 107: Distribution of Certified Copies of Advance Rulings

Section 107 outlines the procedure for distributing copies of advance rulings made by the Appellate Authority for Advance Ruling. Once an advance ruling is pronounced and signed by the Members, certified copies must be sent to several parties. These include the applicant who requested the ruling, the appellant involved in the case, the concerned officer responsible for central tax and state or union territory tax, the jurisdictional officer for both central and state or union territory tax, and the Authority itself. This process is carried out following the guidelines specified in sub-section (4) of section 101 of the Act, ensuring that all relevant parties are informed of the decision made by the Appellate Authority.