Chapter XVII - Advance ruling
Section 106
Section 106: Procedure of advance-ruling authorities
Section 106 allows advance-ruling authorities to regulate their own procedure, subject to Chapter XVII.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The authorities have procedural flexibility, but cannot override the chapter’s express requirements.
Key takeaways
Procedural power
The Authority and Appellate Authority may regulate their own procedure.
Chapter limits
Their own procedure operates subject to the advance-ruling chapter’s hearing, timing and appeal provisions.
National text
The national-route procedure is subject to the chapter. CBIC lists Notification 02/2026-Central Tax empowering the GSTAT Principal Bench to hear section 101B appeals pending a separate national body.
Procedural power
The Authority and Appellate Authority may regulate their own procedure.
Chapter limits
Their own procedure operates subject to the advance-ruling chapter’s hearing, timing and appeal provisions.
National text
The national-route procedure is subject to the chapter. CBIC lists Notification 02/2026-Central Tax empowering the GSTAT Principal Bench to hear section 101B appeals pending a separate national body.
Practical checklist
Do
- Follow the authority’s procedural directions.
- Retain chapter-based hearing and appeal protections.
- Check the applicable operational authority.
Avoid
- Assume the national route applies to an ordinary dispute without the section 101B conflicting-rulings test.
Frequently asked questions
Can internal procedure override the statute’s express appeal limit?
No. The power is expressly subject to the chapter.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026