Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter XVII · Advance Ruling

1062[Procedure of Authority, Appellate Authority and National Appellate Authority.]

Section 106 · Chapter XVII · page 85 of the Act

The Authority or the Appellate Authority 3[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

2 Subs. by Act 23 of 2019, s. 110, for “marginal heading” (w.e.f. 1-1-2020).

3 Ins. by Act 23 of 2019, s. 110 (w.e.f. 1-1-2020).

Section 106 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.