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Rule 105, Central Goods and Services Tax Rules, 2017 [S10-H1E]

As at 7 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].

In Central Goods and Services Tax Rules, 2017 [R10-015]. This text from 1 July 2017. No other text held.

Cite: Rule 105, Central Goods and Services Tax Rules, 2017 [S10-H1E]. Machine: S10-H1E.

105. Certification of copies of advance rulings pronounced by the Authority.—

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.

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Rule 105, Central Goods and Services Tax Rules, 2017 [S10-H1E]