Section 106Central Act

Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority.

The Central Goods and Services Tax Act, 2017

¹[Procedure of Authority, Appellate Authority and National Appellate Authority.]--- The Authority or the Appellate Authority ²[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

1. Subs. by Act 23 of 2019, s. 110 for "marginal heading" (w.e.f. 1-1-2020).
2. Ins. by s. 110, ibid. (w.e.f. 1-1-2020).

Sec 105 — Powers of Authority, Appellate Authority and National Appellate Authority.

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