Section 105 of CGST Act,2017 Powers of Authority and Appellate Authority
Section 105 of CGST Act,2017 from bare act :
(1) The Authority or the Appellate Authority shall, for the purpose of exercisingits 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 accountand other records,

have all the powers of a civil court under the Code of Civil Procedure, 1908.

(2) The Authority or the Appellate Authority shall be deemed to be a civil court for thepurposes of section 195, but not for the purposes of Chapter XXVI of the Code of CriminalProcedure, 1973, and every proceeding before the Authority or the Appellate Authority shallbe deemed to be a judicial proceedings within the meaning of sections 193 and 228, and forthe purpose of section 196 of the Indian Penal Code.

Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 95 :Definitions
Section 96 :Authority for advance ruling
Section 97 :Applicationfor advanceruling
Section 98 :Procedure on receipt of application
Section 99 :Appellate Authority for Advance Ruling
Section 100 :Appeal to Appellate Authority
Section 101 :Orders of Appellate Authority
Section 102 :Rectification of advance ruling
Section 103 :Applicability of advance ruling
Section 104 :Advance ruling to be void in certain circumstances
Section 105 :Powers of Authority and Appellate Authority
Section 106 :Procedure of Authority and Appellate Authority