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The Central Goods and Services Tax Rules, 2017   Chapter XII   Advance Ruling   Rule No. Particulars 103   Qualification and appointment of members of the Authority for Advance Ruling 104   Form and manner of application to the Authority for Advance Ruling 105   Certification of copies of advance rulings pronounced by the Authority 106   Form and manner of appeal to the Appellate Authority for Advance Ruling 107   Certification of copies of the advance rulings pronounced by the Appellate Authority 107A   Manual filing and processing BACK