Section 106 CGST Act 2017
[ Section 106 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]
Section 106 CGST Act 2017 explains procedure of Authority and Appellate Authority and is covered in Chapter XVII -Advance Ruling
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]
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.
If you have any comments about Section 106 of CGST Act 2017 , share below your thoughts: