Chapter – Advance Ruling

5. Certification of copies of the advance rulings pronounced by the 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 / Union territory tax;

(c) the jurisdictional officer of central tax and State / Union territory tax; and

(d) the Authority,

in accordance with the provisions of sub -section (4) of section 101 of the Act.