Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.
Rule 105, verbatim (show)
Rule 105. Certification of copies of advance rulings pronounced by the Authority.-
A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
certification of a ruling copy 105
Questions to answer on the file2 questions
Ticks stay in this browser only.
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 98 of the CGST Act, 2017 | this provision prescribed by Section 98 of the CGST Act, 2017 | 105 "A copy of the advance ruling shall be certified" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this rule.
See also
- Section 98 of the CGST Act, 2017: procedure on receipt of application
External links
None.