The Ministry of Finance, Department of Revenue, has issued a Notification S.O. 2286(E) dated May 7, 2026, relating to empowerment of the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi, as the National Appellate Authority for Advance Ruling under the CGST Act, 2017.
Now, the Corrigendum issued vide S.O. 2349(E) dated May 08, 2026, the notification number mentioned in the original notification as “18/2024 – Central Tax” shall be read as “02/2026 – Central Tax.”
The original notification empowered the Principal Bench of GSTAT, New Delhi, to hear appeals under Section 101B of the CGST Act with effect from April 1, 2026.
The corrigendum has been issued under File No. A-50/2/2026-GSTAT-DOR by the Department of Revenue, Ministry of Finance.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/CORRIGENDUM-Notification-empowering-the-Pr-Bench-GSTAT-as-the-National-Appellate-Authority-for-Advance-Ruling.pdf
