Central Goods and Services Tax Act, 2017 · Chapter XVII: Advance Ruling
Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority
[Procedure of Authority, Appellate Authority and National Appellate Authority.]—- 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 106
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