Appeal to Appellate Authority
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 100 of the Central Goods and Services Tax Act, 2017 deals with appeal to Appellate Authority. The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. The Act was enacted on 12 Apr 2017.
(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant:
Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.
Section 100, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… petition under Article 226 of the Constitution of India challenges an order dated 10 December 2018 passed by the 'Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax' constituted under Section 99 of the Maharashtra Goods and Services Act,2017, whereby the petitioners appeal filed under Section 100 of the Central Goods and Services Tax Act,2017 and the Maharashtra Goods and Services Tax Act (for short 'CGST Act' and 'MGST Act' respectively), on the issue whether the petitioner would be entitled to an exemption under Notification No. 12 of 2017 dated 28 June, 2013, so as to be exempted from payment of service …
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 100
What does Section 100 of the Central Goods and Services Tax Act deal with?
Section 100 of the Central Goods and Services Tax Act is headed "Appeal to Appellate Authority". The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.
How do I find court cases under Section 100 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 100, section 100 CGST Act, section 100 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 100 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 98 (Procedure on receipt of application), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification No. 01/2020 -Central Tax dated 01.01.2020 (2020), then Notification No. 63/2020 -Central Tax dated 25.08.2020 (2020).
When was Section 100 of the Central Goods and Services Tax Act enacted?
Section 100 of the Central Goods and Services Tax Act, cited as CGST Act 100, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 20 Oct 2026. This page is not a substitute for legal advice.