Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 101, verbatim (show)
* Section 101. Orders of Appellate Authority. -
(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98.
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The hearing and the order 101(1)
Questions to answer on the file6 questions
The ninety days for passing the order 101(2)
Questions to answer on the file2 questions
Where the members of the Appellate Authority differ 101(3)
Questions to answer on the file3 questions
The signed and certified copy of the ruling 101(4), with rule 107
Questions to answer on the file6 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought section 101 into force | none — the source's own enforcement note, not an amendment footnote | 1 July 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 100 | Section 100 requires this provision | 101(2) "from the date of filing of the appeal under section 100" |
| Section 98 | Section 98 requires this provision | 101(2) "or a reference under sub-section (5) of section 98" |
| Section 99 | this provision requires Section 99 | 101(1) "The Appellate Authority may... pass such order as it thinks fit" — section 99 says which body that is |
| Rule 107 of the CGST Rules, 2017 | 101(4) prescribed by Rule 107 of the CGST Rules, 2017 | 101(4) "certified in such manner as may be prescribed"; rule 107 "A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to... in accordance with the provisions of sub-section (4) of section 101 of the Act" |
| Section 95 | this provision defined by Section 95 | the words "advance ruling", "Appellate Authority", "Authority", "applicant" and "concerned officer" are defined for this Chapter in section 95 |
| Rule 107A of the CGST Rules, 2017 | this provision prescribed by Rule 107A of the CGST Rules, 2017 | rule 107A "any reference to electronic filing of an application... or electronic issuance of a notice, order or certificate on the common portal shall... include manual filing" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 101 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What can the Appellate Authority confirm or modify on a reference under sub-section (5) of section 98? Sub-section (1) lets it "pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to", but a reference arises only because the members of the Authority differed, so no advance ruling was pronounced and there is nothing to confirm or modify.
- What follows where the period fixed for pronouncement is exceeded? Section 101(2) requires the order to be passed within ninety days of the filing of the appeal or the reference and section 98(6) requires the Authority to pronounce within ninety days of receipt of the application; neither says what happens if it does not. Proposed in the section 98 record of this session and cited here rather than duplicated.
See also
- Section 98 of the CGST Act, 2017: procedure on receipt of application
- Rule 107 of the CGST Rules, 2017: certification of copies of the advance rulings pronounced by the Appellate Authority
References
- Central Board of Indirect Taxes and Customs. "Section 101. Orders of Appellate Authority". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 101 on the CBIC tax information portal