Finance Ministry (FinMin) empowers Principal Bench of Goods and Services Tax Appellate Tribunal (GSTAT) as National Appellate Authority for Advance Ruling

Exam-focused facts from the 12 May 2026 current affairs briefing.

Key facts

The Finance Ministry (FinMin) has notified the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) as the National Appellate Authority for Advance Rulings.
The notification is deemed to have come into force on April 1, 2026.
The Principal Bench of the GSTAT is located in New Delhi and is constituted under sub-section (3) of Section 109 of the Central Goods and Services Tax (CGST) Act.
The Principal Bench consists of a President, one judicial member, and two technical members, with one technical member each from the Centre and State.
The Principal Bench is empowered to hear appeals made under section 101B of the CGST Act to resolve conflicting rulings across different States or union territories.