Section 106: Procedure of Authority and Appellate Authority

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

Section 106 GST pertains to "Procedure of Authority and Appellate Authority". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 106 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs procedure of Authority and Appellate Authority. As verified on 19 May 2026.

Q: Is Section 106 GST still in force?

Yes, Section 106 of the The Maharashtra 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 Maharashtra Goods and Services Tax Rules, 2017. Section 106 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs procedure of Authority and Appellate Authority. 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 Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 106 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs procedure of Authority and Appellate Authority. As verified on 19 May 2026.

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

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

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- The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

Chapter-XVIII Appeals and Revision