Chapter XVII - Advance ruling
Section 105
Section 105: Powers of advance-ruling authorities
Section 105 grants specified civil-court-like powers to GST advance-ruling authorities for evidence, attendance and records.
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Need advice on Section 105?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Authority or the Appellate Authority 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 (5 of 1908).
(2) The Authority or the Appellate Authority 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 (2 of 1974), 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 (45 of 1860).
Introduction
The authority can obtain necessary evidence in a ruling proceeding using the civil-court powers listed by the Act.
Key takeaways
Discovery and inspection
The authority may use civil-court powers for discovery and inspection.
Attendance and oath
It may enforce attendance and examine a person on oath.
Records and commissions
It may issue commissions and compel production of books and records; the Act also deems specified proceedings judicial proceedings.
Discovery and inspection
The authority may use civil-court powers for discovery and inspection.
Attendance and oath
It may enforce attendance and examine a person on oath.
Records and commissions
It may issue commissions and compel production of books and records; the Act also deems specified proceedings judicial proceedings.
Practical checklist
Do
- Respond to evidence requests with complete records.
- Attend when required by the authority.
- Keep copies of documents supplied.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Is the authority limited to the applicant’s written statement?
No. Section 105 provides powers to obtain documents and examine persons.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026