Section 101 governs the Appellate Authority's decision. If its two members cannot agree, the law provides no tie-breaker: the question simply cannot be ruled on.
Key points
- Under section 101(1) of the CGST Act, 2017 the Appellate Authority, after hearing the parties, confirms or modifies the ruling appealed against or referred.
- It must pass its order within ninety days of the appeal or reference (section 101(2)).
- If its members differ, it is deemed that no advance ruling can be issued on the question (section 101(3)).
The provisions
101(1)–(4)Orders of the Appellate Authority
Statutory text
(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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What happens if the Appellate Authority members disagree?
- No advance ruling can be issued on that question (section 101(3) CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
A split leaves the applicant with no ruling, and the question is then decided in ordinary assessment or demand proceedings.