Skip to content

CA Final · Indirect Tax Laws · Advance Ruling

Under the CGST Rules, 2017, to whom must a copy of an advance ruling pronounced by the Appellate Authority for Advance Ruling, duly signed by its Members, be sent?

A signed copy of the Appellate Authority's ruling goes to the applicant and the appellant, the concerned officer of central tax and State or Union territory tax, the jurisdictional officer of both, and the Authority for Advance Ruling, as required by the CGST Rules.

  1. AOnly to the appellant
  2. BThe applicant and appellant, the concerned officer and the jurisdictional officer of central tax and State or Union territory tax, and the AuthorityCorrect
  3. COnly to the concerned officer of central tax
  4. DThe applicant and the Authority, but not the officers

Explanation

The rule on certification of copies of Appellate Authority rulings requires the signed copy to be sent to the applicant and the appellant, the concerned officer, the jurisdictional officer, and the Authority, in accordance with section 101(4). Other options omit 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