The Ministry of Finance, (Department of Revenue) issued a Notification vide S.O. 3048(E). dated July 31, 2024, in supersession the previous Notification numbers (S.O.1(E)) and (S.O.4073(E)), for the Constitution of Principal and States benches of GSTAT.
In exercise of the powers conferred by the sub-sections (1), (3) and (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 numbers S.O.1(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii), dated the 29th December, 2023, and S.O.4073(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 2023 except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby-
(i) establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023;
(ii) constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi; and
(iii) 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 the Sitting or Circuit Bench specified in column (5) thereof, namely: —
|
Sl. No. |
State Name |
No. of Benches |
Location |
Sitting / Circuit |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1 |
Andhra Pradesh |
1 |
Vijayawada |
Vishakhapatnam |
|
2 |
Bihar |
1 |
Patna |
– |
|
3 |
Chhattisgarh |
1 |
Raipur |
– |
|
4 |
Delhi |
1 |
Delhi |
– |
|
5 |
Gujarat |
2
|
Ahmedabad |
– |
|
6 |
Dadra and Nagar Haveli and Daman and Diu |
Surat |
Rajkot |
|
|
7 |
Haryana |
1 |
Gurugram |
Hissar |
|
8 |
Himachal Pradesh |
1 |
Shimla |
– |
|
9 |
Jammu and Kashmir |
1
|
Jammu |
Srinagar |
|
10 |
Ladakh |
|
|
|
|
11 |
Jharkhand |
1 |
Ranchi |
– |
|
12 |
Karnataka |
2 |
Bengaluru |
– |
|
13 |
Kerala |
1
|
Ernakulum |
Thiruvananthapuram |
|
14 |
Lakshadweep |
|
|
|
|
15 |
Madhya Pradesh |
1 |
Bhopal |
– |
|
16 |
Goa |
3
|
Mumbai |
Panaji (Circuit) |
|
17 |
Maharashtra |
Pune |
Thane |
|
|
|
|
Nagpur |
Chhatrapati Sambhajinagar |
|
|
18 |
Odisha |
1 |
Cuttack |
– |
|
19 |
Punjab |
1
|
Jalandhar
|
Chandigarh
|
|
20 |
Chandigarh |
|||
|
21
|
Rajasthan
|
2
|
Jaipur |
– |
|
Jodhpur |
– |
|||
|
22 |
Tamil Nadu |
2
|
Chennai |
Puducherry (Circuit) |
|
23 |
Puducherry |
Madurai |
Coimbatore |
|
|
24 |
Telangana |
1 |
Hyderabad |
– |
|
25
|
Uttar Pradesh
|
3
|
Lucknow |
– |
|
Varanasi |
Prayagraj |
|||
|
Ghaziabad |
Agra |
|||
|
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 |
Explanations —
(i) 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/jurisdiction;
(ii) the additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member.
The Notification can be accessed at: https://a2z-bucket.s3.amazonaws.com/GSTAT_-_31.07.2024.pdf