The Finance Ministry has notified the Principal Bench of GST Appellate Tribunal as the National Appellate Authority for Advance Rulings with effect from April 1. Experts say this will help in resolving conflicting rulings of Appellate Authorities in different States or union territories by bringing a single interpretation.
“The Central government, on the recommendations of the (GST) 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,” a notification by the Finance Ministry said. This notification shall be deemed to have come into force on April 1, 2026, it added.
Section 109 of the CGST Act deals with constitution of the Appellate Tribunal and the Benches. According to sub Section 3, the government shall constitute a Principal Bench of the Appellate Tribunal in New Delhi. This will consist of the President, a judicial member and two technical members – each from the Centre and State.
Binding in nature
“GST law was never meant to vary by geography, yet Advance Rulings have effectively created State‑specific GST regimes. We’ve seen contradictions on ITC for canteen services, taxability of directors’ remuneration, and whether liquidated damages are subject to GST,” said Harpreet Singh, Partner at Deloitte. Further, vesting jurisdiction in the Principal GSTAT bench will allow these conflicts to be resolved through authoritative, binding precedents.
“Empowering the Principal Bench of GSTAT offers the first real chance of a single national interpretation,” he added.
However, there are still some issues to be resolved. According to Brijesh Kothary, Partner at Khaitan & Co, the move to empower the Principal Bench of the GSTAT as the National Appellate Authority for Advance Rulings is a significant step towards ensuring consistency and certainty under GST. However, clarity will be needed on whether the GSTAT can address conflicting advance rulings issued over the past several years, especially given the limited 30-day appeal window, extendable by another 30 days.
“It also remains to be seen whether contradictory rulings issued by the same appellate authority for different taxpayers can be brought before the GSTAT for resolution,” he said.
Published on May 8, 2026