Section 105: Certification of copies of advance rulings pronounced by the Authority

Q: What does Section 105 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 105 TCITCR pertains to "Certification of copies of advance rulings pronounced by the Authority". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 105 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs certification of copies of advance rulings pronounced by the Authority. As verified on 19 May 2026.

Q: Is Section 105 TCITCR still in force?

Yes, Section 105 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 105 TCITCR?

धारा 105 TCITCR is the Devanagari Hindi reference for Section 105 of the The CGST (Input Tax Credit) Rules, 2017. Section 105 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs certification of copies of advance rulings pronounced by the Authority. As verified on 19 May 2026.

Q: What is Dhara 105 TCITCR?

Dhara 105 TCITCR is the Roman Hindi reference for Section 105 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 105 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs certification of copies of advance rulings pronounced by the Authority. As verified on 19 May 2026.

Q: How to cite Section 105 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 105, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 2017, § 105 (India).

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- 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.