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 107, verbatim (show)
Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. -
A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act.
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.
sending the appellate ruling copy 107
Questions to answer on the file8 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 101 of the CGST Act, 2017 | this provision requires Section 101 of the CGST Act, 2017 | 107(d) "in accordance with the provisions of sub-section (4) of section 101" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 55/2017-Central Tax | 15 November 2017 | Twelfth amendment to CGST Rules, 2017 |
See also
- Section 101 of the CGST Act, 2017: orders of Appellate Authority
External links
None.