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Central Tax

S.O. 3009 (E)

21-08-2019


Creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)


MINISTRY OF FINANCE 

(Department of Revenue)

NOTIFICATION

New Delhi, the 21st August, 2019

S.O. 3009(E).- In exercise of the powers conferred by the sub section 6 of section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches as per the details contained in table 2 below, with effect from the date of publication of this notification in the Gazette of India (Extraordinary):-

Table - 1

S. No.

Name of State/Union Territory

Location:

1.

Andhra Pradesh

Vijayawada

2.

Bihar

Patna

3.

Chhattisgarh

Raipur

4.

Delhi

New Delhi

5.

Goa

Panaji

6.

Gujarat

Ahmedabad

7.

Haryana

Hisar

8.

Himachal Pradesh

Shimla

9.

Jharkhand

Ranchi

10.

Karnataka

Bengaluru

11.

Kerala

Thiruvananthapuram

12.

Maharashtra

Mumbai

13.

Odisha

Cuttack

14.

Puducherry

Pondicherry

15.

Punjab

Chandigarh

16.

Tamil Nadu

Chennai

17.

Telangana

Hyderabad

18.

Tripura

Agartala

19.

Uttarakhand

Dehradun

20.

West Bengal

Kolkata

21.

Assam

 

 

Common State Bench of GSTAT at Guwahati, Assam

22.

Arunachal Pradesh

23.

Manipur

24.

Nagaland

25.

Sikkim

UTs (Without Legislature)

26.

Andaman & Nicobar

State Bench of West Bengal (Kolkata)

27.

Dadra & Nagar Haveli

State Bench of Maharashtra (Mumbai)

28.

Daman & Diu

State Bench of Maharashtra (Mumbai)

29.

Lakshadweep

State Bench of Kerala (Ernakulum)

30.

Chandigarh

State Bench of Punjab (Chandigarh)

Table 2

S. No.

Name of State

Location:

1.

Andhra Pradesh

One Area Bench each at Vishakhapatnam and Tirupati

2.

Gujarat

One Area Bench each at Surat and Rajkot

3.

Maharashtra

One Area Bench each at Pune and Nagpur

4.

West Bengal

Two Area Benches at Kolkata

(F No. A.50050/150/2018-Ad.IC(CESTAT)

RITVIK PANDEY, JI. Secy