Notification empowering the Principal Bench of GSTAT as the National Appellate Authority for Advance Ruling (NAAAR)

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-07052026-272311 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2195] NEW DELHI, THURSDAY, MAY 7, 2026/VAISAKHA 17, 1948 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 7th May, 2026 No. 18/2024 – Central Tax S.O. 2286(E). — In exercise of the powers conferred by sub-section (1A) of section 101A of the Central 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.