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CA Final · Indirect Tax Laws · Advance Ruling

The Appellate Authority for Advance Ruling has pronounced its ruling on an appeal by Narmada Exports Ltd. Under the CGST Rules, 2017, to whom must a copy signed by the Members be sent?

A copy of the ruling pronounced by the Appellate Authority, duly signed by the Members, must go to the applicant and the appellant, the concerned officers and the jurisdictional officers of central and State or Union territory tax, and the Authority for Advance Ruling, as the rules provide.

  1. AThe applicant and appellant, the concerned and jurisdictional officers of central and State or Union territory tax, and the AuthorityCorrect
  2. BOnly the appellant and the Authority
  3. COnly the concerned officer of central tax and the jurisdictional officer of State tax
  4. DThe applicant, and the National Appellate Authority only

Explanation

The rule on certification of copies of Appellate Authority rulings requires a signed copy to go to the applicant and the appellant, the concerned officers, the jurisdictional officers of central and State or Union territory tax, and the Authority. The other options omit required recipients.

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