The Ministry of Finance has issued a notification to provide that the Central Government, on the recommendation of the Goods and Services Tax Council, has constituted State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) after 6 six years of implementation of GST. Notably, 31 State benches are notified with effect from September 14, 2023. In this regard, Notification F. No. A-50050/150/2018-CESTAT-DoR dated September 14, 2023, has been issued.
SECTION 109 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – APPELLATE TRIBUNAL AND BENCHES THEREOF – CONSTITUTION OF – CONSTITUTION OF STATE BENCHES OF GOODS AND SERVICES TAX APPELLATE TRIBUNAL – SUPERSESSION OF NOTIFICATION NOS. S.O. 3009(E), DATED 21-8-2019 AND S.O. 4332(E), DATED 29-11-2019
NOTIFICATION S.O. 4073(E) [F.NO. A-50050/150/2018-CESTAT-DOR], DATED 14-9-2023
In exercise of the powers conferred by the sub-section 4 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O. 3009(E), dated the 21st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 21st August, 2019 and the notification number S.O. 4332(E) dated the 29th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02nd December, 2019, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:—
TABLE
| Sl.No. | State Name | No. of Benches | Location |
| (1) | (2) | (3) | (4) |
| 1 | Andhra Pradesh | 1 | Vishakhapatnam and Vijayawada |
| 2 | Bihar | 1 | Patna |
| 3 | Chhattisgarh | 1 | Raipur and Bilaspur |
| 4 | Delhi | 1 | Delhi |
| 5 | Gujarat | 2 | Ahmedabad, Surat and Rajkot |
| 6 | Dadra and Nagar Haveli and Daman and Diu | ||
| 7 | Haryana | 1 | Gurugram and Hissar |
| 8 | Himachal Pradesh | 1 | Shimla |
| 9 | Jammu and Kashmir | 1 | Jammu and Srinagar |
| 10 | Ladakh | ||
| 11 | Jharkhand | 1 | Ranchi |
| 12 | Karnataka | 2 | Bengaluru |
| 13 | Kerala | 1 | Ernakulum and Trivandrum |
| 14 | Lakshadweep | ||
| 15 | Madhya Pradesh | 1 | Bhopal |
| 16 | Goa | 3 | Mumbai, Pune, Thane, Nagpur, Aurangabad |
| 17 | Maharashtra and Panaji | ||
| 18 | Odisha | 1 | Cuttack |
| 19 | Punjab | 1 | Chandigarh and Jalandhar |
| 20 | Chandigarh | ||
| 21 | Rajasthan | 2 | Jaipur and Jodhpur |
| 22 | Tamil Nadu | 2 | Chennai, Madurai, Coimbatore and Puducherry |
| 23 | Puducherry | ||
| 24 | Telangana | 1 | Hyderabad |
| 25 | Uttar Pradesh | 3 | Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj |
| 26 | Uttarakhand | 1 | Dehradun |
| 27 | Andaman and Nicobar Islands | 2 | Kolkata |
| 28 | Sikkim | ||
| 29 | West Bengal | ||
| 30 | Arunachal Pradesh | 1 | Guwahati Aizawl (Circuit ) Agartala(Circuit ) Kohima (Circuit ) |
| 31 | Assam | ||
| 32 | Manipur | ||
| 33 | Meghalaya | ||
| 34 | Mizoram | ||
| 35 | Nagaland | ||
| 36 | Tripura |
Explanation — Locations shown as ‘Circuit’ shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States.
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