Monetary limits for government appeals restrict departmental appeals to higher forums, subject to specified exclusions and merit review. Prescribes monetary thresholds under the CGST Act below which Central Tax officers shall not file appeals or Special Leave Petitions, setting rules for aggregating disputed tax, interest, penalty, late fee and refund amounts for threshold application, and applying thresholds to composite orders on the total disputed amount. Enumerates exclusions where appeals may be filed irrespective of limits-including vires challenges to statutes, rules or instruments, recurring interpretative issues like valuation, classification, refunds and place of supply, matters with adverse comments or costs, and other cases the Board considers necessary-and stresses merits-based litigation and non-precedential effect of non-filing.