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of <h1>Advance Ruling Copy Must Be Sent to Applicant, Officers, and Authority per Section 101(4) of CGST Act 2017.</h1> A certified copy of the advance ruling issued by the Appellate Authority for Advance Ruling, signed by its Members, must be sent to the applicant and appellant, the concerned officer of central and State or Union territory tax, the jurisdictional officer of central and State or Union territory tax, and the Authority. This procedure aligns with the requirements outlined in sub-section (4) of section 101 of the Central Goods and Services Tax Act, 2017.
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