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Creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) - S.O. 3009 (E). - Central GST (CGST)Extract Superseded vide Notification No. S.O. 4073(E) dated 14-09-2023 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st August, 2019 S.O. 3009(E).- In exercise of the powers conferred by the sub section 6 of section 109 of the Central Goods and Services Tax Act, 2017 , the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches as per the details contained in table 2 below, with effect from the date of publication of this notification in the Gazette of India (Extraordinary):- Table-1 S. No. Name of State/Union Territory Location: 1. Andhra Pradesh Vijayawada 2. Bihar Patna 3. Chhattisgarh Raipur 4. Delhi New Delhi 5. Goa Panaji 6. Gujarat Ahmedabad 7. Haryana Hisar 8. Himachal Pradesh Shimla 9. Jharkhand Ranchi 10. Karnataka Bengaluru 11. Kerala Thiruvananthapuram 12. Maharashtra Mumbai 13. Odisha Cuttack 14. Puducherry Pondicherry 15. Punjab Chandigarh 16. Tamil Nadu Chennai 17. Telangana Hyderabad 18. Tripura Agartala 19. Uttarakhand Dehradun 20. West Bengal Kolkata 21. Assam Common State Bench of GSTAT at Guwahati, Assam 22. Arunachal Pradesh 23. Manipur 24. Nagaland 25. Sikkim UTs (Without Legislature) 26. Andaman Nicobar State Bench of West Bengal (Kolkata) 27. Dadra Nagar Haveli State Bench of Maharashtra (Mumbai) 28. Daman Diu State Bench of Maharashtra (Mumbai) 29. Lakshadweep State Bench of Kerala (Ernakulum) 30. Chandigarh State Bench of Punjab (Chandigarh) Table 2 S. No. Name of State Location: 1. Andhra Pradesh One Area Bench each at Vishakhapatnam and Tirupati 2. Gujarat One Area Bench each at Surat and Rajkot 3. Maharashtra One Area Bench each at Pune and Nagpur 4. West Bengal Two Area Benches at Kolkata [F. No. A.50050/150/2018-Ad.1C(CESTAT)] RITVIK PANDEY, Jt. Secy.
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