Act Number: 12

Act Name: The Central Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority.
    The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
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