Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 105, verbatim (show)
*Section 105. 1[ Powers of Authority and Appellate Authority]-
(1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.
(2) The Authority or the Appellate Authority 3[or the National Appellate Authority] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code. *Enforced w.e.f. 1st July, 2017.
1. Substituted by s.109 of the Finance (No. 2) Act, 2019 (23 of 2019) for "Powers of Authority and Appellate Authority." This amendment shall be effective from a date to be notified
2. Inserted by s.109 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
3. Inserted by s.109 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope, the body acting and the unnotified insertions the section as a whole
Questions to answer on the file3 questions
The powers of a civil court 105(1) with clauses (a) to (c)
Questions to answer on the file8 questions
The body deemed to be a civil court 105(2), first limb
Questions to answer on the file2 questions
The proceeding deemed to be a judicial proceeding 105(2), second limb
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | substituted the heading of the section for "Powers of Authority and Appellate Authority." | section 109 of the Finance (No. 2) Act, 2019 (23 of 2019)[2] | "a date to be notified" — not notified; not in force |
| 2 | inserted "or the National Appellate Authority" in sub-section (1) | section 109 of the Finance (No. 2) Act, 2019 (23 of 2019)[2] | "a date to be notified" — not notified; not in force |
| 3 | inserted "or the National Appellate Authority" in sub-section (2) | section 109 of the Finance (No. 2) Act, 2019 (23 of 2019)[2] | "a date to be notified" — not notified; not in force |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 95 | this provision defined by Section 95 clause (e) | 95(e) "'Authority' means the Authority for Advance Ruling referred to in section 96" |
| Section 95 | this provision defined by Section 95 clause (b) | 95(b) "'Appellate Authority' means the Appellate Authority for Advance Ruling referred to in section 99" |
| Section 106 | Section 106 same as this provision | 106 "The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure" — the same two bodies |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 105 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Sub-section (1) gives "all the powers of a civil court" but ties them to three named purposes. It does not say whether a power of a civil court exercised for some other purpose — an adjournment, costs, the review of an order — is within the section or outside it.
See also
- Section 95 of the CGST Act, 2017: definitions
- Section 106 of the CGST Act, 2017: procedure of Authority, Appellate Authority and National Appellate Authority
References
- Central Board of Indirect Taxes and Customs. "Section 105. Powers of Authority, Appellate Authority and National Appellate Authority". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 1, 2 and 3.
External links
- CGST Act, 2017, Section 105 on the CBIC tax information portal