Monetary limits for appeals reduce government litigation; appeals below thresholds generally not filed, with specific exclusions. The Board prescribes monetary thresholds under the CGST Act below which Central tax officers shall not file appeals before GSTAT, High Courts or the Supreme Court, with specified rules for calculating the disputed amount (tax, interest, penalty, late fee, and refunds) and aggregation across composite orders. Exclusions require appeals to be decided on merits irrespective of thresholds, and non-filing under the thresholds must be recorded as not creating precedent or departmental acquiescence; officers may file appeals in other cases where amounts or questions of law warrant contestation.