The Ministry of Finance, Department of Revenue, has issued Notification No. 18/2024–Central Tax, dated May 07, 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 sub-section (1A) of Section 101A of the CGST Act, 2017, on the recommendations of the GST Council. Through this move, the Central Government has formally authorized the Principal Bench of GSTAT to function as the appellate forum for matters relating to conflicting advance rulings issued by State Appellate Authorities for Advance Ruling (AAARs).
With this notification, the Principal Bench of GSTAT will effectively act as the National Appellate Authority for Advance Ruling (NAAAR) for resolving disputes involving divergent advance rulings across different States and Union Territories. The measure is aimed at ensuring greater uniformity, consistency, and legal certainty in GST interpretation and implementation across the country.
The establishment of a centralized appellate mechanism is expected to significantly benefit taxpayers operating in multiple jurisdictions by providing a structured forum for adjudication of conflicting advance rulings. It will also strengthen the ease of doing business by reducing ambiguity in tax positions under the GST framework.
According to the notification, the authorization shall be deemed to have come into force with effect from April 01, 2026.
The notification has been issued vide S.O. 2286(E) under File No. A-50/2/2026-GSTAT-DOR.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/CBIC-No.-18-2024-–-Central-Tax.pdf
