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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,
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]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.

Notes:

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"

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