Statutory text — CGST Rules, 2017, as amendedRule 105
Rule 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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source