Delhi GST Appellate Tribunal Principal Bench Empowered to Hear Appeals Against NAAAR Orders: FinMin

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) in New Delhi to hear appeals filed under Section 101B of the Central Goods and Services Tax (CGST) Act,2017. The notification will be deemed to have come into force from April 1, 2026.

Through this notification, the Central Government has authorised the Principal Bench of GSTAT to hear appeals related to advance ruling matters under the GST law. The government has issued the notification by using powers under Section 101A(1A) of the CGST Act and on the recommendations of the GST Council.

The notification mainly gives clarity about which tribunal bench will hear these appeals. Under the GST system, taxpayers can approach Advance Ruling Authorities to get clarity on tax issues like classification of goods and services, GST rate, exemption and input tax credit. Appeals against those rulings are heard by Appellate Authorities for Advance Ruling (AAAR).

In some cases, different States may give conflicting advance rulings on the same issue. Such matters can go before the National Appellate Authority for Advance Ruling (NAAAR). With this latest notification, the government has now clarified that appeals under Section 101B against NAAAR-related orders will be heard by the Principal Bench of GSTAT in Delhi.

NAAAR is the National Appellate Authority for Advance Ruling, which was created to resolve conflicting advance rulings given by appellate authorities of two or more States or Union Territories.

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