Section 106 of GST Act: Procedure of National Appellate Authority

Amended and updated notes on section 106 of CGST Act, 2017. Provisions for procedure of Authority, Appellate Authority and National Appellate Authority.

Amended and updated notes on section 106 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure 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 106 of CGST 2017 provides for procedure of Authority, Appellate Authority and National Appellate Authority.

Recently, we have discussed in detail section 105 (Powers of Authority, Appellate Authority and National Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 106 of Central GST Act 2017.

Section 106 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 106 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.106
Section NameProcedure of Authority, Appellate Authority and
National Appellate Authority
Updated 2024 EditionGST Law Book PDF

Section 106 of Central GST – Procedure of Authority, Appellate Authority and National Appellate Authority1

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.

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

  1. 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. ↩︎


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