Appellate Tribunal jurisdiction under CGST law extended to the Principal Bench for hearing specified appeals. The Central Government, on the recommendations of the Council, empowers the Principal Bench of the Appellate Tribunal, New Delhi, constituted under section 109(3) of the Central Goods and Services Tax Act, 2017, to hear appeals made under section 101B of the Act. The notification is deemed to have come into force on 1 April 2026.