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CHAPTER XVII ADVANCE RULING

Section 106: 1Procedure of Authority, Appellate Authority and National Appellate Authority

The Central Goods and Services Tax Act, 2017

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

Footnotes in the official text

  1. 1.Subs. by s. 110, ibid., for “marginal heading” (w.e.f. 1-1-2020).
  2. 2.Ins. by s. 110, ibid. (w.e.f. 1-1-2020).

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