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