CGST Section 108: Powers of Revisional/ Appellate Authority
Provisions under Section 108 of the CGST Act 2017 relating to "Powers of Revisional/ Appellate Authority".
Author: Vinod Arora
CGST Section 107: Appeals to Appellate Authority
Section 107 CGST: Appeal to Appellate Authority within 3 months; Commissioner may refer records; payment (admitted +10% up to ₹20 crore) required; recovery stays.
CGST Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority
Provisions under Section 106 of the CGST Act 2017 relating to "Procedure of Authority, Appellate Authority and National Appellate Authority for Advance Ruling".
CGST Section 105: Powers of Authority, Appellate Authority and National Appellate Authority
Provisions under Section 105 of the CGST Act 2017 relating to "Powers of Authority, Appellate Authority and National Appellate Authority for Advance Ruling".
CGST Section 104: Advance Ruling to be Void in Certain Circumstances
Provisions under Section 104 of the CGST Act 2017 relating to "Advance Ruling to be Void in Certain Circumstances".
CGST Section 103: Applicability of Advance Ruling
Provisions under Section 103 of the CGST Act 2017 relating to "Applicability of Advance Ruling".
CGST Section 102: Rectification of Advance Ruling
Provisions under Section 102 of the CGST Act 2017 relating to "Rectification of Advance Ruling".
CGST Section 101: Orders of Appellate Authority for Advance Ruling
Provisions under Section 101 of the CGST Act 2017 relating to "Orders of Appellate Authority for Advance Ruling".
CGST Section 101C: Order of National Appellate Authority
Provisions under Section 101C of the CGST Act 2017 relating to "Order of National Appellate Authority".
CGST Section 101B: Appeal to National Appellate Authority
Provisions under Section 101B of the CGST Act 2017 relating to "Appeal to National Appellate Authority".