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CA Final · Indirect Tax Laws · Advance Ruling

Under the CGST Rules, 2017, regarding who certifies a copy of an advance ruling pronounced by the Authority for Advance Ruling, and the minimum rank of officers the Government appoints as its members, which statement is correct?

A copy of the Authority's ruling is certified as a true copy by any member of the Authority for Advance Ruling, and the Government appoints officers not below the rank of Joint Commissioner as its members, as the CGST Rules provide.

  1. ACertified by the jurisdictional officer; members not below Deputy Commissioner
  2. BCertified by any member of the Authority; members not below the rank of Joint CommissionerCorrect
  3. CCertified by the Appellate Authority; members not below Additional Commissioner
  4. DCertified by the applicant; members not below Assistant Commissioner

Explanation

The Rules state that a copy of the advance ruling is certified as a true copy of the original by any member of the Authority for Advance Ruling. The Government appoints officers not below the rank of Joint Commissioner as members of the Authority.

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