The Central Government has empowered the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi to hear appeals filed under Section 101B of the CGST Act, 2017 relating to conflicting Advance Rulings.
The notification has been issued pursuant to powers conferred under Section 101A of the CGST Act on the recommendations of the GST Council.
Notification No. 02/2026 – Central Tax has been made effective retrospectively from 1 April 2026.
📅 Notification Date: 07 May 2026