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.
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