Monetary thresholds for government appeals limit departmental litigation and set exclusions for constitutional, valuation, classification, refunds and recurring issues. Fixes monetary limits below which the tax department shall not file appeals or applications before GSTAT, High Courts or the Supreme Court, prescribes computation principles for disputed tax, interest, penalty, late fee or refund amounts (including aggregation for composite orders), requires recording reasons for non-filing so such decisions carry no precedent value or imply acquiescence, and lists exclusions-including constitutional questions, valuation, classification, refunds, place of supply, recurring issues, adverse comments or costs-where appeals must be decided on merits regardless of the thresholds.