Section 106, Central Goods and Services Tax Act, 2017 [S10-9K0]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
106. ProcedurProcedure of Authority and Appellate Authority.
The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
Defined terms in this text (1)
Chapter: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
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