Finance Bill, 2026 Proposes Enabling GST Appellate Tribunal To Hear Advance Ruling Appeals
Parul Bose
1 Feb 2026 7:15 PM IST
The Finance Bill, 2026, proposes a change in the GST appellate framework that will allow the Goods and Services Tax Appellate Tribunal to hear a limited category of advance ruling appeals.
GSTAT will continue to function as the appellate forum for regular GST disputes such as classification, valuation, and input tax credit. The proposed change does not alter this role.
Under the GST law, advance rulings are issued by state-level Authorities for Advance Rulings. Appeals lie before the respective state appellate authorities. When different states give conflicting advance rulings on the same issue, the law provides for a national forum to settle the dispute.
Until such a body is formally set up, the Finance Bill, 2026 allows the Centre, with the GST Council's approval, to authorise an existing authority to hear these appeals. It does not make GSTAT a forum for routine advance ruling appeals.
The amendment is proposed to take effect from 1 April 2026, subject to the passage of the Finance Act, 2026.
The 56th GST Council meeting recommended that the GST Appellate Tribunal serve as the National Appellate Authority for Advance Rulings until such time as a dedicated authority is made functional.
With Justice Sanjaya Kumar Mishra at its helm, the GST Appellate Tribunal, Delhi, began accepting appeals in September 2025 and commenced hearings in December 2025.
The Finance Bill, 2026, through Clause 140, introduces a new sub-section (1A) in Section 101A of the CGST Act, 2017, empowering the Central Government to notify an existing tribunal to hear appeals under Section 101B until the constitution of the National Appellate Authority for Advance Rulings.
The GST Appellate Tribunal's e-Courts portal was unveiled to enable online filing of appeals, initially permitting staggered filing.