Constitution of Principal and States benches of GSTAT. - S.O. 3048(E) - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st July, 2024 S.O. 3048(E). In exercise of the powers conferred by the sub-sections (1), (3) and (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 numbers S.O.1(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii), dated the 29th December, 2023, and S.O.4073(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 2023 except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby- (i) establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023; (ii) constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi; and (iii) 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 the Sitting or Circuit Bench specified in column (5) thereof, namely: Sl.No. State Name No. of Benches Location Sitting / Circuit (1) (2) (3) (4) (5) 1 Andhra Pradesh 1 Vijayawada Vishakhapatnam 2 Bihar 1 Patna - 3 Chhattisgarh 1 Raipur - 4 Delhi 1 Delhi - 5 Gujarat 2 Ahmedabad - 6 Dadra and Nagar Haveli and Daman and Diu Surat Rajkot 7 Haryana 1 Gurugram Hissar 8 Himachal Pradesh 1 Shimla - 9 Jammu and Kashmir 1 Jammu Srinagar 10 Ladakh 11 Jharkhand 1 Ranchi - 12 Karnataka 2 Bengaluru - 13 Kerala 1 Ernakulum Thiruvananthapuram 14 Lakshadweep 15 Madhya Pradesh 1 Bhopal - 16 Goa 3 Mumbai Panaji (Circuit) 17 Maharashtra Pune Thane Nagpur Chhatrapati Sambhajinagar 18 Odisha 1 Cuttack - 19 Punjab 1 3 [ Chandigarh ] 4 [ Jalandhar ] 20 Chandigarh 21 Rajasthan 2 Jaipur - Jodhpur - 22 Tamil Nadu 2 Chennai Puducherry (Circuit) 23 Puducherry Madurai Coimbatore 24 Telangana 1 Hyderabad - 25 Uttar Pradesh 3 Lucknow - 1 [ Prayagraj ] 2 [ Varanasi ] Ghaziabad Agra 26 Uttarakhand 1 Dehradun - 27 Andaman and Nicobar Islands 2 Kolkata - 28 Sikkim 29 West Bengal 30 Arunachal Pradesh Guwahati Aizawl (Circuit) Agartala (Circuit) Kohima (Circuit) 31 Assam 32 Manipur 33 Meghalaya 34 Mizoram 35 Nagaland 36 Tripura 5 [ (iv) notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:- Sl. No. State Name Location Jurisdiction (Districts) Sitting / Circuit Jurisdiction (District) (1) (2) (3) (4) (5) (6) 1 Andhra Pradesh Vijayawada 1. Krishna, 2. NTR, 3. Guntur, 4. Palnadu, 5. Bapatla, 6. Prakasam, 7. Sri Potti Sriramulu Nellore, 8. Kurnool, 9. Nandyal, 10. Ananthapuramu, 11. Sri Sathya Sai, 12. YSR Kadapa, 13. Annamayya, 14. Tirupati, and 15. Chittoor Vishakhapatnam 1. Srikakulam, 2. Vizianagaram, 3. Parvatipuram Manyam, 4. Alluri Sitharama Raju, 5. Visakhapatnam, 6. Anakapalli, 7. Kakinada, 8. Dr. B. R. Ambedkar Konaseema, 9. East Godavari, 10. West Godavari, and 11. Eluru 2 Bihar Patna All districts in the State of Bihar - - 3 Chhattisgarh Raipur All districts in the State of Chhattisgarh 4 Delhi Delhi All districts in the Union Territory of NCT of Delhi - - 5 and 6 Gujarat; and Dadra and Nagar Haveli and Daman and Diu Ahmedabad 1. Ahmedabad, 2. Gandhinagar, 3. Banaskantha, 4. Mehsana 5. Arvalli, 6. Patan, 7. Dahod, 8. Panchmahal, 9. Mahisagar, 10. Vadodara, 11. Chhotaudepur, and 12. Sabarkantha - - Surat 1. Anand, 2. Kheda, 3. Tapi-Vyara, 4. Narmada, 5. Navsari, 6. Bharuch, 7. Valsad, 8. Surat, 9. Dang, and 10. Union Territory of Dadra and Nagar Haveli and Daman and Diu Rajkot 1. Amreli, 2. Jamnagar, 3. Junagadh, 4. Porbandar, 5. Bhavnagar, 6. Morbi, 7. Rajkot, 8. Surendranagar, 9. Kutchh, 10. Gir-Somnath, 11. Devbhumi Dwarka, and 12. Botad 7 Haryana Gurugram 1. Gurugram, 2. Charkhi Dadri, 3. Faridabad, 4. Jahjjar, 5. Mahendragarh, 6. Nuh, 7. Palwal, 8. Panipat, 9. Rewari, 10. Rohtak, and 11. Sonepat Hissar 1. Hisar, 2. Ambala, 3. Bhiwani, 4. Fatehabad, 5. Jind, 6. Kaithal, 7. Karnal, 8. Kurukshetra, 9. Panchkula, 10. Sirsa, and 11. Yamunanagar 8 Himachal Pradesh Shimla All districts in the State of Himachal Pradesh - - 9 and 10 Jammu and Kashmir; and Ladakh Jammu 1. Jammu, 2. Samba, 3. Kathua, 4. Rajouri, 5. Poonch, 6. Reasi, 7. Udhampur, 8. Ramban, 9. Doda, and 10. Kishtwar Srinagar 1. Anantnag, 2. Kulgam, 3. Pulwama, 4. Shopian, 5. Srinagar, 6. Budgam, 7. Ganderbal, 8. Baramulla, 9. Bandipora, 10. Kupwara, 11. Leh, 12. Kargil, and 13. Union Territory of Ladakh 11 Jharkhand Ranchi All districts in the State of Jharkhand - - 12 Karnataka Bengaluru All districts in the State of Karnataka - - 13 and 14 Kerala and Lakshadweep Ernakulam 1. Ernakulam (including Aluva), 2. Idukki, 3. Thrissur, 4. Palakkad, 5. Malappuram, 6. Kozhikode, 7. Wayanad, 8. Kannur, 9. Kasaragod, and 10. Union Territory of Lakshadweep Thiruvananthapuram 1. Thiruvananthapuram 2. Kollam, 3. Alappuzha, 4. Pathanamthitta, and 5. Kottayam 15 Madhya Pradesh Bhopal All districts in the State of Madhya Pradesh - - 16 and 17 Maharashtra and Goa Mumbai 1. Mumbai City and 2 Mumbai Suburban Panaji (Circuit) All districts in the State of Goa Pune 1. Pune, 2. Kolhapur, 3. Satara, 4. Sangli, 5. Ratnagiri, 6. Sindhudurg, 7. Solapur, and 8. Dharashiv Thane 1. Thane, 2. Palghar, and 3. Raigad Nagpur 1. Nagpur, 2. Chandrapur, 3. Bhandara, 4. Gondia, 5. Gadchiroli, 6. Wardha, 7. Amravati, 8. Yavatmal, 9. Akola, 10. Washim, and 11. Buldhana Chhatrapati Sambhajinagar 1. Chhatrapati Sambhajinagar, 2. Beed, 3. Jalna, 4. Nashik, 5. Ahmednagar, 6. Nanded, 7. Latur, 8. Parbhani, 9. Hingoli, 10. Jalgaon, 11. Dhule, and 12. Nandurbar 18 Odisha Cuttack All districts in the State of Odisha - - 19 and 20 Punjab and Chandigarh Chandigarh 1. Mohali, 2. Ropar, 3. Fatehgarh Sahib, 4. Patiala, 5. Sangrur, 6. Barnala, 7. Bathinda, 8. Fazilka, 9. Sri Muktsar Sahib, 10. Malerkotla, 11. Mansa, and 12. Union Territory of Chandigarh Jalandhar 1. Jalandhar, 2. Hoshiarpur, 3. Nawan Shahar, 4. Kapurthala, 5. Amritsar, 6. Tarn Taran, 7. Gurdaspur, 8. Pathankot, 9. Ludhiana, 10. Moga, 11. Ferozepur. and 12. Faridkot 21 Rajasthan Jaipur 1. Ajmer , 2. Bhilwara, 3. Tonk, 4. Baran, 5. Bundi, 6. Jhalawar, 7. Kota, 8. Bharatpur, 9. Dholpur, 10. Karuali, 11. Sawai Madhopur, 12. Jaipur, 13. Alwar, 14. Jhunjhunu, 15. Sikar, 16. Dausa, 17. Beawar, 18. Kekri, 19. Shahpura, 20. Khairthal-Tijara, 21. Gangapur City, 22. Deeg, 23. Jaipur (Rural), 24. Kotputli-Behrod, 25. Neem Ka Thana, and 26. Dudu - - Jodhpur 1. Bikaner, 2. Churu, 3. Hanumangarh, 4. Shri Ganganagar, 5. Banswara, 6. Chittorgarh, 7. Dungarpur, 8. Udaipur, 9. Rajsamand, 10. Pratapgarh, 11. Barmer, 12. Jaisalmer, 13. Jalore, 14. Jodhpur, 15. Pali, 16. Sirohi, 17. Nagaur, 18. Anoopgarh, 19. Salumber, 20. Jodhpur (Rural), 21. Falodi, 22. Balotra, 23. Sanchor, and 24.Deedwana-Kuchaman - - 22 and 23 Tamil Nadu and Puducherry Chennai 1. Chennai, 2. Tiruvallur, 3. Chengalpattu, 4. Kancheepuram, 5. Cuddalore, 6. Villupuram, 7. Kallakurichi, 8. Vellore, 9. Thirupathur, 10. Ranipet, and 11. Thiruvannamalai Puducherry (Circuit) All districts in the Union Territory of Puducherry Madurai 1. Thiruvarur, 2. Mayiladuthurai, 3. Nagapattinam, 4. Thanjavur, 5. Tiruchirappalli, 6. Perambalur, 7. Pudukottai, 8. Ariyalur, 9. Madurai, 10. Dindigul, 11. Theni, 12. Virudhunagar, 13. Sivagangai, 14. Ramanathapuram, 15. Tirunelveli, 16. Tenkasi, 17. Thoothukudi, and 18. Kanyakumari Coimbatore 1. Coimbatore, 2. Nilgiris, 3. Tiruppur, 4. Erode, 5. Salem, 6. Namakkal, 7. Karur, 8. Dharmapuri, and 9. Krishnagiri 24 Telangana Hyderabad All districts in the State of Telangana - - 25 Uttar Pradesh Lucknow 1. Lucknow, 2. Hardoi, 3. Rae Bareli, 4. Sitapur, 5. Lakhimpur Kheri, 6. Unnao, 7. Kanpur Nagar, 8. Kanpur Dehat, 9. Bareilly, 10. Budaun, 11. Shahjahanpur, 12. Pilibhit 13. Ayodhya, 14. Bara Banki, 15. Gonda, 16. Bahraich, 17. Balarampur, and 18. Shrawasti - - Prayagraj 1. Prayagraj, 2. Pratapgarh, 3. Fatehpur, 4. Kaushambi, 5. Amethi, 6. Sultanpur, 7. Banda, 8. Chitrakoot, 9. Hamirpur 10. Mahoba, and 11. Ambedkar Nagar Varanasi 1. Varanasi, 2. Ghazipur, 3. Chandauli, 4. Jaunpur, 5. Azamgarh, 6. Ballia, 7. Mau, 8. Mirzapur, 9. Sonbhadra, 10. Bhadohi, 11. Gorakhpur, 12. Basti, 13. Siddharthnagar, 14. Sant Kabir Nagar, 15. Deoria, 16. Maharajganj, and 17. Kushinagar Ghaziabad 1. Ghaziabad, 2. Hapur, 3. Bulandshahar, 4. Gautam Buddha Nagar, 5. Meerut, 6. Baghpat, 7. Saharanpur, 8. Shamli, 9. Muzaffarnagar, 10. Moradabad, 11. Amroha, 12. Sambhal, 13. Rampur, and 14. Bijnor Agra 1. Agra, 2. Farrukhabad (Fatehgarh), 3. Auraiya, 4. Kannauj, 5. Mainpuri, 6. Firozabad, 7. Aligarh, 8. Etah, 9. Kasganj, 10. Mathura, 11. Hathras, 12. Jhansi, 13. Lalitpur, 14. Jalaun, and 15 Etawah 26 Uttarakhand Dehradun All districts in the State of Uttarakhand - - 27 to 29 30 to 36 West Bengal, Sikkim and Andaman and Nicobar Islands Kolkata All districts in the State of West Bengal and Sikkim; and Union Territory of Andaman and Nicobar Islands - - Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura Guwahati All districts in the state of Arunachal Pradesh, Assam, Manipur and Meghalaya Aizawal (Circuit) All districts in the state of Mizoram Kohima (Circuit) All districts in the state of Nagaland Agartala (Circuit) All districts in the state of Tripura ] Explanations (i) 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/jurisdiction; (ii) the additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member. [F. No. A-50050/150/2018-CESTAT-DoR] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy. ************** NOTES:- 1 . Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 before it was read as, Varanasi 2 . Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 before it was read as, Prayagraj 3 . Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 before it was read as, Jalandhar 4 . Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 before it was read as, Chandigarh 5 . Inserted vide Notification No. S.O. 5063(E) dated 26-11-2024