Last updated on April 9th, 2021 at 08:40 pm
Central Govt: List of 38 GSTAT Benches
Goods and Services Tax Appellate Tribunal (GSTAT) is constituted for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.
As per section 109 of CGST Act,2017, Goods and Services Tax Appellate Tribunal (GSTAT) are constituted by Government on the recommendations of GST Council.
GSTAT will ensure that there is uniformity in the redressal of disputes arising under GST across the country.
Creation of State/Union Territory and Area Benches of GSTAT
Considering the recommendations of GST Council, the Central Government has notified the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT). This has come into effect from 21st August 2019 i.e. the date of publication of this notification in the Gazette of India (Extraordinary).
List of State Benches of GSTAT
[su_table]
|
State |
Location |
|
Andhra Pradesh |
Vijayawada |
|
Bihar |
Patna |
| Chhattisgarh |
Raipur |
| Delhi |
New Delhi |
|
Goa |
Panaji |
| Gujarat |
Ahmedabad |
|
Haryana |
Hisar |
| Himachal Pradesh |
Shimla |
|
Jharkhand |
Ranchi |
| Karnataka |
Bengaluru |
|
Kerala |
Thiruvananthapuram |
| Maharashtra |
Mumbai |
|
Odisha |
Cuttack |
| Puducherry |
Pondicherry |
|
Punjab |
Chandigarh |
| Tamil Nadu |
Chennai |
|
Telangana |
Hyderabad |
| Tripura |
Agartala |
|
Uttarakhand |
Dehradun |
| West Bengal |
Kolkata |
|
Assam |
Common State Bench of GSTAT at Guwahati, Assam |
|
Arunachal Pradesh |
|
|
Manipur |
|
|
Nagaland |
|
|
Sikkim |
[/su_table]
List of Union Territory Benches of GSTAT created
[su_table]
|
Union Territory |
Location |
|
Andaman & Nicobar |
State Bench of West Bengal (Kolkata) |
|
Dadra & Nagar Haveli |
State Bench of Maharashtra (Mumbai) |
| Daman & Diu |
State Bench of Maharashtra (Mumbai) |
|
Lakshadweep |
State Bench of Kerala (Ernakulum) |
| Chandigarh |
State Bench of Punjab (Chandigarh) |
[/su_table]
List of Area Benches of GSTAT created
[su_table]
|
State |
Location of Area Bench |
|
Andhra Pradesh |
One Area bench at Vishakhapatnam |
|
One Area bench at Tirupati |
|
| Gujarat |
One Area bench at Surat |
|
One Area bench at Rajkot |
|
|
Maharashtra |
One Area bench at Pune |
|
One Area bench at Nagpur |
|
|
West Bengal |
Two Area Benches at Kolkata |
[/su_table]
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