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of <h1>Section 106 of Punjab GST Act 2017 empowers Authority and Appellate Authority to regulate their procedures for advance rulings.</h1> Section 106 of the Punjab Goods and Services Tax Act, 2017, grants the Authority and the Appellate Authority the power to regulate their own procedures, subject to the provisions outlined in the relevant chapter of the Act. This section pertains to the procedural autonomy of these bodies in the context of advance rulings under the GST framework in the state.
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