**Summary of Notification No. 18/2024 – Central Tax**
**Issuing Authority:** Ministry of Finance (Department of Revenue), Government of India.
**Notification Date:** May 7, 2026.
**Effective Date:** April 1, 2026 (Deemed).
**Statutory Reference:** Section 101A (1A) of the Central Goods and Services Tax Act, 2017 (12 of 2017).
**Core Objective:**
In accordance with the recommendations of the GST Council, the Central Government has officially empowered the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), located in New Delhi. This bench, established under sub-section (3) of section 109 of the Act, is now authorized to hear and adjudicate appeals filed under section 101B of the Central Goods and Services Tax Act, 2017.
**Key Data Points and Identifiers:**
* **Gazette Number:** S.O. 2286(E)
* **Registration Number:** No. D. L.-33004/99
* **Official Document Number:** F. No. A-50/2/2026-GSTAT-DOR
* **Publication Reference:** PART II—Section 3—Sub-section (ii)
* **Electronic ID:** CG-DL-E-07052026-272311
**Contact/Authorization Information:**
The notification was issued under the authority of **Balasubramanian Krishnamurthy**, Joint Secretary to the Government of India. It was uploaded by the Directorate of Printing at the Government of India Press, Ring Road, Mayapuri, New Delhi-110064, and published by the Controller of Publications, Delhi-110054.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: The primary legislation under which the Central Government is exercising its powers to authorize the Appellate Tribunal to hear specific appeals.
Principal Bench of the Appellate Tribunal, New Delhi: The specific judicial body empowered by this notification to hear appeals filed under section 101B of the Act.
GST Council: The constitutional body on whose recommendations the notification and the empowerment of the Principal Bench were formulated.
Department of Revenue, Ministry of Finance: The primary central authority responsible for issuing this notification and overseeing the administration of the Goods and Services Tax.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07052026-272311
CG-DxLx-xEG-I0D7H0x5x2x0 26-272311
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2195] नई ददल्ली, बृहस्ट्प जतिार, मई 7, 2026/ििै ाख 17, 1948
No. 2195] NEW DELHI, THURSDAY, MAY 7, 2026/VAISAKHA 17, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 7 मई, 2026
स.ं18/2024 – केंद्रीय कर
का.आ. 2286(अ).— केंद्रीय सरकार, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इसम ें
इसके पश्चात् उक्त अजधजनयम कहा गया ह)ै की धारा 101क की उपधारा (1क) द्वारा प्रदत्त िजक्तयों का प्रयोग करत े हुए,
पररषद की जसफाररिों पर, उक्त अजधजनयम की धारा 109 की उपधारा (3) के अधीन गरित प्रधान न्यायपीि अपील
अजधकरण, नई ददल्ली को, उक्त अजधजनयम की धारा 101ख के अधीन की गई अपीलों को सुनने के जलए सिक्त करती ह।ै
2. यह अजधसूचना 1 अप्रैल, 2026 को प्रिृत हुई समझी िाएगी।
[फा.सं.ए-50/2/2026-िीएसटीएटी-डीओआर]
बालासुब्रमण्यम कृष्णमूर्त,ि संयक्तु सजचि
3205 GI/2026 (1)2 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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.