Amendment to Section 106: Inclusion of National Appellate Authority
Section 106 of the Central Goods and Services Tax Act has been amended to update its marginal heading and include references to the National Appellate Authority. The new heading for Section 106 will be "Procedure of Authority, Appellate Authority and National Appellate Authority." Additionally, the text of the section will now include the phrase "or the National Appellate Authority" following mentions of the "Appellate Authority." This amendment ensures that the procedures applicable to both the Appellate Authority and the newly mentioned National Appellate Authority are covered under this section, reflecting an expansion of the scope to include this new body.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 106.
110. In section 106 of the Central Goods and Services Tax Act,––
(a) for the marginal heading, the following marginal heading shall be substituted,namely:––
“Procedure of Authority, Appellate Authority and National Appellate Authority.”;
(b) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.
