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<h1>Section 106 GST Act: Authority and Appellate Body Can Set Procedures for Advance Ruling in Gujarat.</h1> Section 106 of the Gujarat Goods and Services Tax Act, 2017, empowers the Authority and the Appellate Authority to regulate their own procedures, subject to the provisions outlined in the relevant chapter. This section pertains to the process of advance ruling under the GST framework in the state, allowing these bodies to establish procedural guidelines as they deem fit within the statutory framework.