The notification specifies that the Principal Bench of the GST Appellate Tribunal will now be the sole authority to hear appeals for certain cases. The Principal Bench will hear any cases pending before two or more State Benches if they involve an identical question of law. Additionally, it will have jurisdiction over cases that contain one or more issues related to Section 14 or 14A of the IGST Act, which pertains to the place of supply of goods or services. The Principal Bench will also hear cases involving issues covered under Section 20 of the CGST Act, which deals with input tax credit.