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The Central Goods and Services Tax Act, 2017

Chapter XVII — ADVANCE RULING

Section 106Procedure of Authority, Appellate Authority and National Appellate Authority

Read in the full Act
Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority

106. Procedure of Authority, Appellate Authority and National Appellate Authority

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

Amendment notes (2)
  1. Subs w.e.f. 1-1-2020 . Subs. by Act 23 of 2019, s. 110 for "marginal heading" (w.e.f. 1-1-2020).
  2. Ins w.e.f. 1-1-2020 . Ins. by s. 110, ibid. (w.e.f. 1-1-2020).