Govt Notifies State Benches of GST Appellate Tribunal (GSTAT)

Government has notified the State Benches of GST Appellate Tribunal (GSTAT), in line with recommendations of the GST Council.

On September 14, 2023, the Ministry of Finance issued notification F. No. A-50050/150/2018-CESTAT-DoR, which announces the formation of the State Benches of the Goods and Services Tax Appellate Tribunal as per Section 109(4) of the Central Goods and Services Tax Act, 2017, superseding earlier notifications on the subject.

Govt Notifies State Benches of GST Appellate Tribunal (GSTAT)

The specific number of State Benches for each state, including their locations, are outlined in the table below.

Please note that ‘Circuit’ locations will be managed as ordered by the President, based on the frequency of appeal filings by suppliers in their respective states.

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
Aizawl (Circuit)
Agartala (Circuit)
Kohima (Circuit)
31 Assam
32 Manipur
33 Meghalaya
34 Mizoram
35 Nagaland
36 Tripura

GOI Notification dated 14/09/2023: State Benches of GST Appellate Tribunal (GSTAT) Constituted

Distribution of State GSTAT Benches

While the proposal delivered by the states to the GST Council had suggested the establishment of 50 tribunal benches, the central government has indicated that they will be implemented in phases, commencing with state capitals and cities equipped with High Court benches. The first set of tribunals is expected to become operational between November 2023 and January 2024.

Uttar Pradesh leads the pack in proposed bench numbers, with three benches set to be established in Lucknow, Varanasi, Ghaziabad, Agra, and Prayagraj. Karnataka and Rajasthan will have two benches each, while Maharashtra and Goa together will have three to oversee appeals.

Tamil Nadu, alongside Puducherry, will have two benches, as will Gujarat together with the Union Territories of Dadra and Nagar Haveli, and Daman and Diu. Cases arising in West Bengal, Sikkim, and the Andaman and Nicobar Islands will be overseen by two tribunal benches to be established in Kolkata.

In the seven northeastern states, one tribunal bench has been proposed in Guwahati, with circuit benches in Aizawl, Agartala and Kohima set to operate based on the number of appeals filed by suppliers in corresponding states.

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  1. Arvind Gupta

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