Subsection 4 of Section 2 | Definition of adjudicating authority

( 4 ) "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the 1[Central Board of Indirect Taxes and Customs], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 2[the National Appellate Authority for Advance Ruling,] 3[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171];


1. Substituted for "Central Board of Excise and Customs" by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.

2. Inserted by s. 92 of The Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.

3. Substituted for " the Appellate Authority and the Appellate Tribunal " by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.