
Finance Ministry Empowers GSTAT Principal Bench as National Appellate Authority for Advance Rulings
The Ministry of Finance (MoF) has issued a notification to empower the Principal Bench of the Goods and Services Tax (GST) Appellate Tribunal (GSTAT) in New Delhi to function as the National Appellate Authority for Advance Rulings (NAAAR). The notification will come into effect in April 2026, at which point the President of GSTAT will serve as the Presiding Officer for the NAAAR.
