GST Advance Ruling, Appeals and the GST Appellate Tribunal

GST offers two routes to legal certainty. An advance ruling settles a question before a transaction, binding the applicant and the department. Once an order is passed, a ladder of appeals runs from the first appellate authority to the GST Appellate Tribunal, the High Court and the Supreme Court. The Tribunal, provided for in 2017, became operational only in 2025. This note covers both routes.

1. Advance Ruling: Sections 95 to 106

Figure 1: Advance ruling

Questions. An applicant may seek a ruling on classification, applicability of notifications, time and value of supply, admissibility of input tax credit, liability to pay tax, need for registration, and whether an activity amounts to a supply.
Bar. No ruling is given on a question already pending or decided in any proceedings in the applicant's case.
Binding effect, s.103. The ruling binds only the applicant and the concerned officer, and only until the law, facts or circumstances change.
Appeal. An appeal lies to the Appellate Authority for Advance Ruling; conflicting rulings go to a National Appellate Authority, and s.101A(1A), inserted by the Finance Act, 2026 from 1 April 2026, allows an existing authority such as the Tribunal to be notified to act in that role on an interim basis.

2. The Appellate Ladder

From adjudication to the Supreme Court

Figure 2: From adjudication to the Supreme Court

First appeal, s.107. Lies to the Appellate Authority within the prescribed period, on deposit of the admitted tax and a percentage of the disputed tax, subject to a cap; the authority may confirm, modify or annul the order but cannot remand.
Tribunal, s.112. A second appeal lies to the GST Appellate Tribunal on a further pre-deposit; the Tribunal is the final fact finding authority.
High Court, s.117. An appeal lies from a State Bench order to the High Court where it involves a substantial question of law.
Supreme Court, s.118. An appeal lies from orders of the National or Regional Benches of the Tribunal, and from High Court judgments.

3. The GST Appellate Tribunal

Sections 109 to 112

Figure 3: Sections 109 to 112

The Tribunal sits through a Principal Bench in New Delhi and State Benches, with judicial and technical members. The Principal Bench hears appeals where one of the issues is the place of supply. Although the Act provided for the Tribunal from 2017, it was not constituted for years, leaving taxpayers to approach High Courts. The GST Council in September 2025 recommended that it begin accepting appeals by the end of September 2025 and hearings by the end of December 2025, with 30 June 2026 as the last date for filing backlog appeals.

⚠ Exam trap

Advance rulings (ss.95 to 106) bind only the applicant and the concerned officer (s.103), and cannot be sought on questions pending in the applicant's case. First appeal is under s.107 with a pre-deposit; the Appellate Authority cannot remand. Second appeal lies to the GST Appellate Tribunal (s.112), whose Principal Bench decides place of supply disputes. High Court appeals need a substantial question of law (s.117); appeals from the Tribunal's National Bench go to the Supreme Court (s.118). The Tribunal became operational in 2025.

4. Frequently Asked Questions

Is an advance ruling binding on other taxpayers?

No. Under s.103, an advance ruling binds only the applicant and the concerned officer or jurisdictional officer in respect of the applicant, and only while the law and facts remain unchanged.

Can the first appellate authority under GST remand a case?

No. Under s.107(11), the Appellate Authority may confirm, modify or annul the order after hearing, but cannot refer the case back to the adjudicating authority.

5. Related Topics

Topic 28: Place and Time of Supply. Disputes for the Principal Bench.
Topic 31: Demand, Recovery, Offences and Arrest. Orders under appeal.
Topic 24: Income Tax Appeals and Revision. The income tax ladder compared.