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CA Final · Indirect Tax Laws · Advance Ruling

A member of the Authority for Advance Ruling is certifying a copy of an advance ruling pronounced by the Authority for an applicant, Bharat Logistics Ltd. Which statement is consistent with the CGST Rules, 2017?

A copy of an advance ruling is certified as a true copy of the original by any member of the Authority for Advance Ruling. The rules do not reserve this to the GST Council, the jurisdictional officer or any particular rank such as Commissioner.

  1. AOnly the Chairman of the GST Council may certify the copy
  2. BA copy of the ruling shall be certified as a true copy of its original by any member of the AuthorityCorrect
  3. CA copy must be certified by the jurisdictional officer of the applicant
  4. DCertification is allowed only by a member holding the rank of Commissioner

Explanation

Rule 105 states that 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 does not restrict this to a particular member, the jurisdictional officer or the GST Council. Rule 103 requires members to be officers not below the rank of Joint Commissioner, not Commissioner.

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