Amended and updated notes on section 106 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure 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 106 of CGST 2017 provides for procedure of Authority, Appellate Authority and National Appellate Authority.
Recently, we have discussed in detail section 105 (Powers of Authority, Appellate Authority and National Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 106 of Central GST Act 2017.
Section 106 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 106 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. | 106 |
| Section Name | Procedure of Authority, Appellate Authority and National Appellate Authority |
| Updated 2024 Edition | GST Law Book PDF |
Section 106 of Central GST – Procedure of Authority, Appellate Authority and National Appellate Authority1
Section 106 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.
The Authority or the Appellate Authority or the National Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
- Section 106 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. ↩︎