Principal Bench jurisdiction: appeals with identical questions or specified IGST and CGST issues to be heard exclusively. Notification requires exclusive hearing by the Principal Bench for appeals: (i) pending before two or more State Benches where the President is satisfied an identical question of law is involved; (ii) involving one or more issues covered by specified provisions of the Integrated Goods and Services Tax Act; and (iii) involving one or more issues covered by specified provisions of the Central Goods and Services Tax Act, pursuant to the third proviso to subsection (5) of section 109 of the Central Goods and Services Tax Act.