Section 106 of Sikkim GST Act 2017
[ Section 106 of Sikkim GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING]
[ Enforced with effect from 1-7-2017. ]
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.