Skip to content

CA Final · Indirect Tax Laws · Advance Ruling

Following an appeal, the Appellate Authority for Advance Ruling pronounces its ruling in the case of Narmada Pharma Ltd. Under the CGST Rules, 2017, to whom must a copy of this ruling, duly signed by the Members, be sent?

A copy of the Appellate Authority's ruling, signed by the Members, is sent to the applicant and appellant, the concerned officers of central and State or Union territory tax, the jurisdictional officers of both, and the Authority for Advance Ruling.

  1. AOnly the applicant and the appellant
  2. BThe applicant and appellant, the concerned officers and jurisdictional officers of central and State or Union territory tax, and the AuthorityCorrect
  3. COnly the concerned officers of central tax and State tax
  4. DThe applicant and the Authority only, since officers learn of it through the portal

Explanation

The rules require the signed copy to be sent to the applicant and the appellant, the concerned officer of central and State or Union territory tax, the jurisdictional officer of central and State or Union territory tax, and the Authority. Options 1, 3 and 4 each leave out some of these recipients.

Did you get it right without looking?

One question tells you little. A timed set on Advance Ruling shows your real accuracy, how long you take and where you lose marks.

Practise Advance RulingFree diagnostic mock

More Advance Ruling questions