Section - 2(4), Adjudicating authority defined under (CGST ACT, 2017)

"Adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the *3* [Central Board of Indirect Taxes and Customs], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, *4*[the National Appellate Authority for Advance Ruling,] *5*[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171];

Notes:-

*3*. Substituted vide sec 2 of The CGST (Amendment) Act, 2018 (No. 31 of 2018), notified through Notification through Notification No. 02/2019 – CT dated 29.01.2019 - Brought into force w.e.f. 01.02.2019, prior to its substitution, it was read as: "Central Board of Excise and Customs".

*4*. Inserted vide sec 92 of The Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.

*5*. Substituted vide sec 2 of The CGST (Amendment) Act, 2018 (No. 31 of 2018), notified through Notification through Notification No. 02/2019 – CT dated 29.01.2019 - Brought into force w.e.f. 01.02.2019, prior to its substitution, it was read as: "the Appellate Authority and the Appellate Tribunal".