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”:

Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority (CHAPTER XVII: ADVANCE RULING) [*1& 2(a)]

The Authority or the Appellate Authority or the National Appellate Authority [*2(b)] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

Notes (History of Amendments in Bare Text):

1. CGST Section 106 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 110 of the Finance Act, 2019, pending notification on commencement date:

(a) The marginal heading “Procedure of Authority and Appellate Authority” changed to “Procedure of Authority, Appellate Authority and National Appellate Authority”.

(b) The text “or the National Appellate Authority” inserted after the text “Appellate Authority”.