Section 106 lets the advance ruling authorities set their own procedure within the framework of the Act and rules.
Key points
- Under section 106 of the CGST Act, 2017 the Authority and the Appellate Authority have power to regulate their own procedure, subject to the provisions of Chapter XVII.
The provisions
106Procedure of the Authority and Appellate Authority
Statutory text
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. Substituted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019) for "Procedure of Authority and Appellate Authority." This amendment shall be effective from a date to be notified.
2. Inserted by s.110 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
- Who decides procedure before a GST advance ruling authority?
- The authority itself, subject to Chapter XVII of the CGST Act (section 106).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The procedure must respect the hearing requirements in sections 98, 101, 102 and 104.