Central Tax
S.O. 3048(E)
31-07-2024
Constitution of Principal and State Benches GSTAT
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 |
1-d[Chandigarh]1-d |
1-e[Jalandhar]1-e |
|
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-b[Prayagraj]1-b |
1-c[Varanasi]1-c |
|||
|
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 |
1-a[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, |
||
|
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, |
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, |
|
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]1-a |
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.
1-a. Inserted vide Notification No. S.O. 5063(E) dated 26-11-2024
1-b. Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 for "Varanasi"
1-c. Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 for "Prayagraj"
1-d. Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 for "Jalandhar"
1-e. Substituted vide Notification No. S.O. 5063(E) dated 26-11-2024 for "Chandigarh"