The Ministry of Finance, Department of Revenue, through Notification No. 02/2026 – Central Tax dated 7th May 2026, empowered the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi, to hear appeals filed under Section 101B of the Central Goods and Services Tax Act, 2017. The notification was issued in exercise of powers under Section 101A(1A) of the CGST Act and was based on the recommendations of the GST Council. The Principal Bench referred to in the notification was constituted under Section 109(3) of the CGST Act. By this notification, the Central Government formally authorized the Principal Bench to adjudicate appeals arising under the statutory framework relating to advance ruling matters under the GST law. The notification further clarifies that the authorization shall be deemed to have come into force retrospectively from 1st April 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2026 – Central Tax | Dated: 7th May, 2026
S.O. 2286(E).— In exercise of the powers conferred by sub-section (1A) of section 101A of theCentral Goods And Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby empowers the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act, to hear appeals made under section 101B of the said Act.
2. This notification shall be deemed to have come into force on the 1st day of April, 2026.
[F. No.A-50/2/2026-GSTAT-DOR]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
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MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 8th May, 2026
S.O. 2349(E).— In the notification of the Government of India in the Ministry of Finance, Department of Revenue, bearing number S.O. 2286 (E) dated the 7th May, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), at Page 2 the numbers and figures “18/2024” shall be read as “02/2026”.
[F. No. A-50/2/2026-GSTAT-DOR]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
