Monetary limits for government appeals restrict departmental appeals to reduce litigation, with specified thresholds and exclusions. The Chief Commissioner prescribes monetary thresholds below which State tax officers shall not ordinarily file appeals before GSTAT, High Courts or the Supreme Court; principles for computing the disputed amount (tax, interest, penalty, late fee, refunds) and application to composite orders are specified. Specified exclusions require appeal on merits regardless of amount, including constitutional vires, recurring interpretive issues (valuation, classification, refunds, place of supply), adverse comments or costs, and other cases deemed necessary by the Board. Non-filing on monetary grounds carries no precedent value and must be recorded and communicated to forums.