Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule 107 of the Central Goods and Services Tax Rules, 2017 deals with 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; The Act came into force on 22 Jun 2017.
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.
Rule 107, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 7
- r. 89 Application for refund of tax, interest, penalty, fees or any other amount
- r. 108 Appeal to the Appellate Authority
- r. 109 Application to the Appellate Authority
- r. 109A Appointment of Appellate Authority
- r. 109B Notice to person and order of revisional authority in case of revision
- r. 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal
- r. 144A Recovery of penalty by sale of goods or conveyance detained or seized in transit
Questions about Rule 107
What does Rule 107 of the Central Goods and Services Tax Rules deal with?
Rule 107 of the Central Goods and Services Tax Rules is headed "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;
How do I find court cases under Rule 107 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 107, rule 107 CGST Rules 2017, rule 107 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 107 of the Central Goods and Services Tax Rules, and has it changed?
7 other provisions in this corpus refer back to it.
When did Rule 107 of the Central Goods and Services Tax Rules come into force?
Rule 107 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 107, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.