Central Govt: List of 38 GSTAT Benches

Central Govt: List of 38 GSTAT Benches
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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).

Click here to download the publication of the notification in the Gazette of India (Extraordinary) dated 21st Aug 2019

List of State Benches of GSTAT

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

List of Union Territory Benches of GSTAT created

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)

List of Area Benches of GSTAT created

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

 



 

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About CA Ankita Khetan 165 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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