Section 106: Form and manner of appeal to the Appellate Authority for Advance Ruling

Q: What does Section 106 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 106 GST pertains to "Form and manner of appeal to the Appellate Authority for Advance Ruling". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 106 of The Central Goods and Services Tax Rules, 2017 (GST) governs form and manner of appeal to the Appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: Is Section 106 GST still in force?

Yes, Section 106 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 106 GST?

धारा 106 GST is the Devanagari Hindi reference for Section 106 of the The Central Goods and Services Tax Rules, 2017. Section 106 of The Central Goods and Services Tax Rules, 2017 (GST) governs form and manner of appeal to the Appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: What is Dhara 106 GST?

Dhara 106 GST is the Roman Hindi reference for Section 106 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 106 of The Central Goods and Services Tax Rules, 2017 (GST) governs form and manner of appeal to the Appellate Authority for Advance Ruling. As verified on 19 May 2026.

Q: How to cite Section 106 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 106, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 106 (India).

Law on Tips Editorial Board

(1)

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.

(2)

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.

(3)

The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-

(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and

(b) in the case of an applicant, in the manner specified in rule 26.