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Section 106 of CGST Act: procedure of AA and AAA (Updated till July 2024)

Section 106 of CGST Act[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.

(As given in CGST Act)

Summary Chart of Section 106 :

Go to section 105

Go to section 107

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