The Central Government has empowered the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, to hear National Appellate Authority for Advance Ruling (NAAAR) appeals filed under Section 101B of the Central Goods and Services Tax (CGST) Act, 2017 with effect from April 1, 2026.
Section 101B of the CGST Act provides a statutory mechanism for appeals before the National Appellate Authority for Advance Ruling (NAAAR) in cases where conflicting advance rulings are delivered by Appellate Authorities for Advance Ruling (AAARs) of two or more States or Union Territories.
Under the law, an aggrieved applicant, officer, or any officer authorized by the Commissioner may file an appeal before the National Appellate Authority within 30 days from the date on which the ruling sought to be appealed against is communicated. The authority has the power to examine conflicting interpretations and issue a binding ruling applicable across jurisdictions.
Through the latest notification, the Central Government, exercising powers under Section 101A(1A) of the CGST Act, has authorized the Principal Bench of the Appellate Tribunal constituted under Section 109(3) of the Act to hear NAAAR appeals.
The notification further clarifies that the arrangement shall be deemed to have come into force with effect from April 1, 2026.
Notification Details
Notification No. 18/2024 – Central Tax
Date: 07/05/2026
