Section 105 of GST Act: Powers of National Appellate Authority

Amended and updated notes on section 105 of CGST Act, 2017. Provisions related to powers of Authority, Appellate Authority and National Appellate Authority.

Amended and updated notes on section 105 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of Authority, Appellate Authority and National Appellate Authority.

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 105 of CGST 2017 provides for powers of Authority, Appellate Authority and National Appellate Authority.

Recently, we have discussed in detail section 104 (Advance ruling to be void in certain circumstances) of CGST Act 2017. Today, we learn the provisions of section 105 of Central GST Act 2017.

Section 105 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 105 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVII
Chapter NameAdvance Ruling
Section No.105
Section NamePowers of Authority, Appellate Authority and
National Appellate Authority
Updated 2024 EditionGST Law Book PDF

Section 105 of Central GST – Powers of Authority, Appellate Authority and National Appellate Authority1

Section 105 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 105(1) of CGST Act

Section 105(1): The Authority or the Appellate Authority or the National Appellate Authority shall, for the purpose of exercising its powers regarding—

  • (a) discovery and inspection;
  • (b) enforcing the attendance of any person and examining him on oath;
  • (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.

Section 105(2) of CGST Act

Section 105(2): The Authority or the Appellate Authority or the National Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code

  1. Section 105 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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