Section 105 gives the advance ruling authorities the powers of a civil court to gather evidence.
Key points
- Under section 105(1) of the CGST Act, 2017 the Authority and Appellate Authority have the powers of a civil court under the Code of Civil Procedure for discovery and inspection, enforcing attendance and examining on oath, compelling production of documents, and issuing commissions.
- They are deemed civil courts for section 195 of the Code of Criminal Procedure, but not for Chapter XXVI of that Code; proceedings before them are judicial proceedings for the offences of false evidence (section 105(2)).
The provisions
105(1)–(2)Powers of the Authority and Appellate Authority
Statutory text
(1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.
(2) The Authority or the Appellate Authority 3[or the National Appellate Authority] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code.
*Enforced w.e.f. 1st July, 2017.
1. Substituted by s.109 of the Finance (No. 2) Act, 2019 (23 of 2019) for "Powers of Authority and Appellate Authority." This amendment shall be effective from a date to be notified
2. Inserted by s.109 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
3. Inserted by s.109 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Does a GST advance ruling authority have court powers?
- Yes. Section 105 of the CGST Act gives it the powers of a civil court for discovery, attendance, production of documents and commissions.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The references to the Bharatiya Nagarik Suraksha Sanhita and Bharatiya Nyaya Sanhita, 2023 now correspond to those in the Code of Criminal Procedure and Indian Penal Code.