The Ministry of Finance has issued Notification No. S.O. 4219(E) dated 17.09.2025, under the third proviso to section 109(5) of the CGST Act, 2017, specifying the class of cases that shall be heard exclusively by the Principal Bench of the GST Appellate Tribunal.
As per the notification, the following categories will fall within the jurisdiction of the Principal Bench:
-
Cases pending before two or more State Benches where the President is satisfied that an identical question of law is involved.
-
Cases involving issues under section 14 or section 14A of the IGST Act, 2017, i.e., place of supply disputes and related cross-border supply issues.
-
Cases involving issues under section 20 of the CGST Act, 2017, dealing with the application of provisions of the CGST Act to Union territories.
This classification ensures that important and overlapping legal issues are adjudicated centrally to maintain uniformity and consistency in decisions across different States and Benches.
This is to say, Place of supply disputes, Union territory application issues, and cases with common questions of law across multiple State Benches will now be heard only by the Principal Bench of the GST Appellate Tribunal.
To read the complete Notification https://taxo.online/wp-content/uploads/2025/09/Principal-Bench-NN.pdf
