The Ministry of Finance, Department of Revenue, has issued Notification No. 18/2024 - Central Tax dated May 7, 2026, empowering the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, to hear appeals filed under Section 101B of the Central Goods and Services Tax (CGST) Act, 2017.
The notification has been issued under the powers conferred by sub-section (1A) of Section 101A of the CGST Act, 2017, based on the recommendations of the GST Council.
Key Highlights of the Notification
- The Central Government has officially empowered the Principal Bench of the Appellate Tribunal, New Delhi, to hear appeals under Section 101B of the CGST Act.
- The Principal Bench has been constituted under sub-section (3) of Section 109 of the CGST Act, 2017.
- The notification will be deemed effective retrospectively from April 1, 2026.
What is Section 101B of the CGST Act?
Section 101B of the CGST Act deals with appeals against orders passed by the National or Regional Benches of the GST Appellate Authority for Advance Ruling (AAAR). With this notification, such appeals can now be heard by the Principal Bench of the GST Appellate Tribunal in New Delhi.
The move is expected to streamline the GST litigation framework and strengthen the appellate mechanism under the GST regime.
Importance for Taxpayers and Professionals
The notification is significant for businesses, tax professionals, and litigants involved in complex GST disputes relating to advance rulings. By specifically empowering the Principal Bench to hear these appeals, the government aims to ensure greater procedural clarity and faster disposal of GST-related appellate matters.
Experts believe that operationalizing appellate structures under the GST law is an important step toward reducing litigation uncertainty and improving consistency in GST interpretations across jurisdictions.
Official Notification Details
- Notification Number: 18/2024 - Central Tax
- Date: May 7, 2026
- Issued By: Ministry of Finance, Department of Revenue
- Effective Date: April 1, 2026 (retrospective effect)
The notification was signed by Shri Balasubramanian Krishnamurthy, Joint Secretary, Department of Revenue.
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