The Ministry of Finance, Department of Revenue, issued Notification vide F. No. A-50050/150/2018-CESTAT-DoR dated September 14, 2023, in accordance with the Central Goods and Services Tax Act, 2017, and superseding previous notifications, has established State Benches of the Goods and Services Tax Appellate Tribunal. The number of State Benches is determined for each state as per the table below, specifying the state, the corresponding number of benches, and their respective locations. This notification takes effect upon its publication in the Gazette of India (Extraordinary), and it is enacted based on the recommendation of the Goods and Services Tax Council namely:—
| S. 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 and Panaji |
| 17 | Maharashtra | ||
| 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
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|
| 31 | Assam | ||
| 32 | Manipur | ||
| 33 | Meghalaya | ||
| 34 | Mizoram | ||
| 35 | Nagaland | ||
| 36 | Tripura |
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/248743.pdf