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 118, verbatim (show)
Section 118
* Section 118. Appeal to Supreme Court. -
(1) An appeal shall lie to the Supreme Court-
(a) from any order passed by the 1[Principal Bench] of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.
(2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court.
*Enforced w.e.f . 1st July, 2017
1. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 153 of The Finance Act 2023 (No. 8 of 2023).
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 and the wording in force the section as a whole
Questions to answer on the file2 questions
From what an appeal lies to the Supreme Court 118(1)(a) and (b)
Questions to answer on the file3 questions
The High Court's certificate that the case is a fit one 118(1)(b)
Questions to answer on the file4 questions
The Code of Civil Procedure, 1908 118(2)
Questions to answer on the file2 questions
Effect where the judgment of the High Court is varied or reversed 118(3)
Questions to answer on the file3 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 |
|---|---|
| 1 | Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 153 of The Finance Act 2023 (No. 8 of 2023).[2][3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 109 | this provision requires Section 109 | 118(1)(a) "from any order passed by the Principal Bench of the Appellate Tribunal", the Bench being constituted under section 109 |
| Section 113 | this provision requires Section 113 | 118(1)(a) "from any order passed by the Principal Bench of the Appellate Tribunal", the orders being those section 113 empowers it to pass |
| Section 117 | this provision requires Section 117 | 118(1)(b) "from any judgment or order passed by the High Court in an appeal made under section 117" |
| Section 117 | 118(3) prescribed by Section 117 | 118(3) "effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court" |
| Section 119 | Section 119 requires this provision | 119 "Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court" |
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.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 237/31/2024-GST | 15 October 2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 17/2024-Central Tax | 27 September 2024 | Seeks to notify the provisions of Finance (No. 2) Act, 2024 |
| Notification No. 49/2020-Central Tax | 24 June 2020 | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. |
Unsettled questions
The words of section 118 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Clause (b) lets the High Court take up the certificate "on an application made by or on behalf of the party aggrieved" and the Act nowhere says who is aggrieved by a judgment or order. This is the same silent question the section 107 record routes to this position, and it is cited here rather than written a second time.
- Clause (b) speaks of a certificate given "immediately after passing of the judgment or order" and the Act nowhere says what that requires. It does not say whether a certificate applied for or given later is outside the clause, whether the requirement attaches to the application or to the certificate, or what becomes of an appeal where the High Court takes up the question after some interval.
See also
- Section 117 of the CGST Act, 2017: appeal to High Court
- Section 119 of the CGST Act, 2017: sums due to be paid notwithstanding appeal, etc
References
- Central Board of Indirect Taxes and Customs. "Section 118. Appeal to Supreme Court". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance Act, 2023. Cited in CBIC footnote 1.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 118 on the CBIC tax information portal