Rule 107 GST - Certification of copies of the advance rulings pronounced by the Appellate Authority

According to Rule 107 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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 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.