Certification of copies: any member of the Authority for Advance Ruling may certify true copies of advance rulings. A copy of an advance ruling must be certified as a true copy of the original by any member of the Authority for Advance Ruling under the Central Goods and Services Tax Rules, 2017; the rule designates members of the Authority as the authorised certifying officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certification of copies: any member of the Authority for Advance Ruling may certify true copies of advance rulings.
A copy of an advance ruling must be certified as a true copy of the original by any member of the Authority for Advance Ruling under the Central Goods and Services Tax Rules, 2017; the rule designates members of the Authority as the authorised certifying officers.
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