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<h1>Certification of advance rulings requires sending signed copies to applicant, appellant, relevant central and state tax officers and the Authority.</h1> A duly signed copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling must be sent to the applicant and the appellant, to the concerned and jurisdictional officers of central tax and State/Union territory tax, and to the Authority, in accordance with the statutory service requirement for advance rulings.
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