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

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

[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.

Where this provision sits

ActThe Central Goods and Services Tax Act, 2017
Section106
Marginal noteProcedure of Authority, Appellate Authority and National Appellate Authority.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

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

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