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

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Act: Central Goods and Services Tax Act, 2017
Section number: 106

Section reader

The Central Goods and Services Tax Act, 2017

106. 3[Procedure of Authority, Appellate Authority and National Appellate Authority].-

The Authority or the Appellate Authority 4[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

3. Subs. by s. 110, ibid., for "Procedure of Authority and Appellate Authority" (w.e.f. 1-1-2020).

4. Ins. by s. 110, ibid. (w.e.f. 1-1-2020).