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of <h1>Section 106 Amended: 'Procedure of Authority, Appellate Authority, and National Appellate Authority' Now Includes National Appellate Body Procedures.</h1> Section 106 of the Central Goods and Services Tax Act has been amended to change the marginal heading to 'Procedure of Authority, Appellate Authority and National Appellate Authority.' Additionally, the text now includes references to the 'National Appellate Authority' alongside the 'Appellate Authority,' expanding the scope of the section to encompass procedures involving this newly mentioned body.
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