Amended and updated notes on section 105 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of Authority, Appellate Authority and National Appellate Authority.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 105 of CGST 2017 provides for powers of Authority, Appellate Authority and National Appellate Authority.
Recently, we have discussed in detail section 104 (Advance ruling to be void in certain circumstances) of CGST Act 2017. Today, we learn the provisions of section 105 of Central GST Act 2017.
Section 105 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 105 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 105 |
| Section Name | Powers of Authority, Appellate Authority and National Appellate Authority |
| Updated 2024 Edition | GST Law Book PDF |
Section 105 of Central GST – Powers of Authority, Appellate Authority and National Appellate Authority1
Section 105 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 105(1) of CGST Act
Section 105(1): The Authority or the Appellate Authority or the National Appellate Authority shall, for the purpose of exercising its powers regarding—
- (a) discovery and inspection;
- (b) enforcing the attendance of any person and examining him on oath;
- (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.
Section 105(2) of CGST Act
Section 105(2): The Authority or the Appellate Authority or the National Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code
- Section 105 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎