Section 106: [Procedure of Authority, Appellate Authority and National Appellate Authority.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]

Q: What does Section 106 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 106 SGST pertains to "[Procedure of Authority, Appellate Authority and National Appellate Authority.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 106 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [Procedure of Authority, Appellate Authority and National Appellate Authority.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]. As verified on 19 May 2026.

Q: Is Section 106 SGST still in force?

Yes, Section 106 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 106 SGST?

धारा 106 SGST is the Devanagari Hindi reference for Section 106 of the The State Goods and Services Tax Act, 2017 (Model). Section 106 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [Procedure of Authority, Appellate Authority and National Appellate Authority.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]. As verified on 19 May 2026.

Q: What is Dhara 106 SGST?

Dhara 106 SGST is the Roman Hindi reference for Section 106 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 106 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [Procedure of Authority, Appellate Authority and National Appellate Authority.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]. As verified on 19 May 2026.

Q: How to cite Section 106 of The State Goods and Services Tax Act, 2017 (Model)?

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

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Thursday, 21 May 2026

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Table of Contents

The State Goods and Services Tax Act, 2017 (Model)

Chapter XVIIA — dvance Ruling

Section 106

[Procedure of Authority, Appellate Authority and National Appellate Authority.] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]

- The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.