Section 2(4) in The Central Goods and Services Tax Act, 2017
(4)"adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the [Central Board of Indirect Taxes and Customs] [Substituted 'Central Board of Excise and Customs' by Act No. 31 of 2018, dated 29.8.2018.], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171] [Substituted 'the Appellate Authority and the Appellate Tribunal' by Act No. 31 of 2018, dated 29.8.2018.];
