Section 106 of CGST Act, 2017 – Procedure of Authority and Appellate Authority

The Central Goods and Services Tax Act, 2017

Chapter-XVII Advance Ruling

Section 106: Procedure of Authority and Appellate Authority.

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

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].