Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 106 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Procedure of Authority and Appellate Authority under CGST Act 2017.
Recently, we have discussed in detail section 105 (i.e. Powers of Authority and Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 106 of the CGST Act 2017. Complete Details of CGST Section 106 – Procedure of Authority and Appellate Authority. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 106 of CGST Act 2017
Section 106 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. In this note, you will learn detail of the provisions of section 106 of CGST Act 2017 read with Central GST Rules 2017.
The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.