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CA Final · Indirect Tax Laws · Advance Ruling

The Appellate Authority for Advance Ruling pronounces a ruling on an appeal by Godavari Agro Ltd against a ruling of the Authority. Under rule 107 of the CGST Rules, 2017, a copy of the ruling duly signed by the Members is to be sent to which of the following?

A signed copy goes to the applicant and the appellant, the concerned officers and the jurisdictional officers of central tax and State or Union territory tax, and the Authority. Rule 107 requires all four sets of recipients, so lists omitting any of them are incomplete.

  1. AOnly the applicant and the appellant
  2. BThe applicant and appellant, the concerned and jurisdictional officers of central and State or Union territory tax, and the AuthorityCorrect
  3. CThe applicant and the jurisdictional officer only, as the Authority has no role after appeal
  4. DThe appellant and the Authority only

Explanation

Rule 107 lists four recipients: the applicant and the appellant; the concerned officer of central tax and State or Union territory tax; the jurisdictional officer of central tax and State or Union territory tax; and the Authority, in accordance with section 101(4). Options naming fewer recipients omit some of these.

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