Constitution of State Benches of the GST Appellate Tribunal (GSTAT) - S.O. 4073 (E) - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th September, 2023 S.O. 4073(E). In exercise of the powers conferred by the sub-section 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 number S.O. 3009(E), dated the 21st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 21st August, 2019 and the notification number S.O. 4332(E) dated the 29 th November, 2019 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02 nd December, 2019, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby 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 effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely: TABLE 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 Explanation 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. [F. No. A-50050/150/2018-CESTAT-DoR] RITVIK PANDEY, Jt. Secy.