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Central Goods and Services Tax Act, 2017

Chapter XVII - Advance Ruling


Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority

1-b[106. Procedure of Authority, Appellate Authority and National Appellate Authority]1-b 

The Authority or the Appellate Authority 1-a[or the National Appellate Authority]1-a shall, subject to the provisions of this Chapter, have power to regulate its own procedure.


Notes:

1-a. Inserted (w.e.f. a date yet to be notified) vide Section 110 of the Finance (No. 2) Act, 2019 dated 01.08.2019

1-b. Substituted (w.e.f. a date yet to be notified) vide Section 110 of the Finance (No. 2) Act, 2019 dated 01.08.2019 for "Procedure of Authority and Appellate Authority."