Section 107: Certification of copies of the advance rulings pronounced by the Appellate Authority

Q: What does Section 107 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) deal with?

Section 107 TCARR pertains to "Certification of copies of the advance rulings pronounced by the Appellate Authority". It is part of the The CGST (Appeals and Revision) Rules, 2017, a legislation enacted by the Parliament of India. Section 107 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs certification of copies of the advance rulings pronounced by the Appellate Authority. As verified on 22 May 2026.

Q: Is Section 107 TCARR still in force?

Yes, Section 107 of the The CGST (Appeals and Revision) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 107 TCARR?

धारा 107 TCARR is the Devanagari Hindi reference for Section 107 of the The CGST (Appeals and Revision) Rules, 2017. Section 107 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs certification of copies of the advance rulings pronounced by the Appellate Authority. As verified on 22 May 2026.

Q: What is Dhara 107 TCARR?

Dhara 107 TCARR is the Roman Hindi reference for Section 107 of the The CGST (Appeals and Revision) Rules, 2017. "Dhara" means "Section" in Hindi. Section 107 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs certification of copies of the advance rulings pronounced by the Appellate Authority. As verified on 22 May 2026.

Q: How to cite Section 107 of The CGST (Appeals and Revision) Rules, 2017?

Cite as: "Section 107, The CGST (Appeals and Revision) Rules, 2017 (TCARR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Appeals and Revision) Rules, 2017, 2017, § 107 (India).

Law on Tips Editorial Board

- A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-