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Central Tax

S.O. 4073(E)

14-09-2023


Constitution of State Benches of the GST Appellate Tribunal

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 29th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02nd 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

 

 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