EconomyTuesday, 12 May 2026·https://testbook.com/current-affairs/12-may-2026-daily-current-affairs
GSTAT Principal Bench in New Delhi empowered as National Appellate Authority for Advance Ruling
The Finance Ministry on May 8, 2026 empowered the GSTAT Principal Bench in New Delhi to act as the National Appellate Authority for Advance Rulings.
Key highlights
Direct fact
On May 8, 2026, the Ministry of Finance empowered the Principal Bench of the GST Appellate Tribunal in New Delhi to function as the National Appellate Authority for Advance Rulings, with retrospective effect from April 1, 2026.
Key specifics
- The authority will hear appeals under Section 101B of the CGST Act.
- The tribunal bench is constituted under Section 109(3) of the CGST Act.
- The bench includes a President, one Judicial Member and two Technical Members, one from the Centre and one from the States.
- The appeal process operates within a 30-day window, extendable by another 30 days.
- GST is governed by the GST Council under Article 279A of the Constitution and implemented through the 101st Constitutional Amendment Act, 2016.
Exam lens
GST and constitutional provisions question, Section 101B, Section 109(3), Article 279A, 101st Amendment; TNPSC may ask which bench became the national authority for advance rulings.