Section 106 of GST – Procedure of Authority and Appellate Authority. In this GST Section you may find Complete details for Procedure of Authority and Appellate Authority as per GST Act 2017Detailed Analysis of GST Section 106 of GST Act 2017.

Must Read – List of all sections of GST

Section 106 of GST – Procedure of Authority and Appellate Authority

Statutory Provision

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

Analysis and Updates


It seeks to empower the AAR and the Appellate Authority to regulate its own procedure.



The Authorities shall have the power to regulate their own procedure.

Comparative review

The powers remain exactly the same as are contained in section 23H of Central Excise Act, section 28L of Customs Act and section 96H of the Finance Act.

Issues and Concerns

Various states have constituted the Advance Ruling Authority and are issuing the Advance Ruling clarification on various issues under the GST Act. There is no provision stating that the Advance Ruling clarified in one state is applicable to all the States and union Territories. There is possibility of difference Advance Ruling by different States and accordingly it will be applicable to respective States only unless the different ruling is issued by the respective State.

Recommended Articles –

Join the Discussion