| Date: |
07-05-2026
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| Notification No: |
NOTIFICATION No. [02/2026]1 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax (Rate)
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| File No: |
[F. No. A-50/2/2026-GSTAT-DOR] |
| Subject: |
Seeks to empower 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.
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB
SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NOTIFICATION No. [02/2026]1 – Central Tax
New Delhi, dated the 7th May, 2026
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,
Joint Secretary
1The numbers and figures “18/2024” shall be read as “02/2026” vide
Corrigendum S.O. 2349(E) dated 08.05.2026 [F. No. A
50/2/2026-GSTAT-DOR], published in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (ii).
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