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THE JHARKHAND GOODS AND SERVICES TAX RULES 2017
Chapter XII - Advance Ruling

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.