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Date: 14-Sep-2023 Category: Extra Ordinary State: Union Government Country: India

Constitution of State Benches of the GST Appellate Tribunal

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Key Changes

  • Andhra Pradesh will have 1 bench at Vishakhapatnam and Vijayawada.
  • Bihar will have 1 bench at Patna.
  • Chhattisgarh will have 1 bench at Raipur and Bilaspur.
  • Delhi will have 1 bench at Delhi.
  • Gujarat will have 2 benches at Ahmedabad, Surat and Rajkot.
  • Haryana will have 1 bench at Gurugram and Hissar.
  • Himachal Pradesh will have 1 bench at Shimla.
  • Jammu and Kashmir will have 1 bench at Jammu and Srinagar.
  • Jharkhand will have 1 bench at Ranchi.
  • Karnataka will have 2 benches at Bengaluru.
  • Kerala will have 1 bench at Ernakulum and Trivandrum.
  • Madhya Pradesh will have 1 bench at Bhopal.
  • The notification specifies the number of benches and their locations for various states.
  • Maharashtra and Goa will have 3 benches at Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji.
  • Odisha will have 1 bench at Cuttack.
  • Punjab will have 1 bench at Chandigarh and Jalandhar.
  • Rajasthan will have 2 benches at Jaipur and Jodhpur.
  • Tamil Nadu and Puducherry will have 2 benches at Chennai, Madurai, Coimbatore and Puducherry.
  • Telangana will have 1 bench at Hyderabad.
  • Uttar Pradesh will have 3 benches at Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj.
  • Uttarakhand will have 1 bench at Dehradun.
  • Andaman and Nicobar Islands, Sikkim and West Bengal will have 2 benches at Kolkata.
  • Arunachal Pradesh will have 1 bench at Guwahati.
  • Assam will have a circuit bench at Aizawl.
  • Manipur will have a circuit bench at Agartala.
  • Meghalaya will have a circuit bench at Kohima.
  • The operationalization of 'Circuit' benches will be determined by the President based on the number of appeals filed in the respective states.

What it means

  • The notification constitutes State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) at various locations across India, based on the recommendation of the Goods and Services Tax Council.
  • This notification supersedes earlier notifications S.O.3009(E) dated August 21, 2019, and S.O.4332(E) dated November 29, 2019.

Impact Analysis

Taxpayers/Businesses

  • Action Item: Businesses should familiarize themselves with the location and jurisdiction of the GSTAT benches relevant to their operations.

Government

  • Action Item: Ensure adequate infrastructure and staffing for the newly constituted GSTAT benches.

Legal Professionals

  • Action Item: Legal professionals should prepare themselves for representing clients before the GSTAT benches.

Key Entities Referenced

Central Government: The authority responsible for constituting the State Benches of the Goods and Services Tax Appellate Tribunal. Goods and Services Tax Council: The body that recommended the constitution of the State Benches of the Goods and Services Tax Appellate Tribunal. Central Goods and Services Tax Act, 2017: The legislation under which the powers are exercised to constitute the appellate tribunals. Specifically, Section 109, sub-section (4). Goods and Services Tax Appellate Tribunal (GSTAT): Quasi-judicial body to hear appeals against orders passed by the GST authorities. Notification S.O.3009(E), dated August 21, 2019: Previous notification regarding the constitution of the appellate tribunal, now superseded. Notification S.O.4332(E) dated November 29, 2019: Previous notification regarding the constitution of the appellate tribunal, now superseded.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-14092023-248743 CG-DxLx-xEG-I1D4H0x9x2x0 23-248743 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 3911] नई दिल्ली, बृहस्ट्प जतिार, जसतम्ब र 14, 2023/भार 23, 1945 No. 3911] NEW DELHI, THURSDAY, SEPTEMBER 14, 2023/BHADRA 23, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 14 जसतम् बर, 2023 का.आ. 4073(अ).—केन्द्रीय सरकार, केंरीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 109 की उपधारा (4) द्वारा प्रित्त िजियों का प्रयोग करत े हुए और जित्त मंत्रालय, रािस्ट्ि जिभाग की अजधसूचना संख्या का. आ. 3009 (अ), तारीख 21 अगस्ट्त, 2019, िो भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखंड (ii) तारीख 21 अगस्ट्त, 2019 और अजधसूचना संख्या का. आ. 4332 (अ) तारीख 29 निबंर, 2019, िो भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उप-खंड (ii) म ें तारीख 02 दिसंबर, 2019 को प्रकाजित की गई थी, को अजधक्ांत करत े हुए माल और सेिा कर पररषि की जसफाररि पर नीच े िी गई सारणी के स्ट्तंभ (3) म ें उि सारणी के स्ट्तंभ (2) म ें तत्सस्ट्थानी प्रजिजि म ें यथा जिजनर्ििि राज्य की बाबत उसके स्ट्तंभ (4) म ें तत्सस्ट्थानी प्रजिजि म ें जिजनर्ििि अिस्ट्थानों पर, भारत के रािपत्र (असाधारण) में इस अजधसूचना के प्रकािन की तारीख स े माल और सेिा कर अपील अजधकरण के राज्य न्द्यायपीठों का गठन करती ह ै:- 5885 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी क्.स.ं राज्य का नाम न्द्यायपीठों की संख्या अिस्ट्थान (1) (2) (3) (4) 1 आंध्र प्रििे 1 जििाखापत्तनम और जिियिाडा 2 जबहार 1 पटना 3 छत्तीसगढ 1 रायपुर और जबलासपुर 4 दिल्ली 1 दिल्ली 5 गुिरात 2 अहमिाबाि, सूरत और रािकोट 6 िािरा और नागर हिेली और िमण और िीि 7 हररयाणा 1 गुरूग्राम और जहसार 8 जहमाचल प्रििे 1 जिमला 9 िम्म-ू कश्मीर 1 िम्म-ू श्रीनगर 10 लद्दाख 11 झारखंड 1 रांची 12 कनािटक 2 बेंगलुरु 13 केरल 1 एनािकुलम और जत्रिेन्द्रम 14 लक्षद्वीप 15 मध्य प्रििे 1 भोपाल 16 गोिा 3 मुंबई, पुणे, ठाणे, नागपुर, औरंगाबाि और पणिी 17 महाराष्ट्र 18 ओजडिा 1 कटक 19 पंिाब 1 चंडीगढ़ और िालंधर 20 चंडीगढ़ 21 रािस्ट्थान 2 ियपुर और िोधपुर 22 तजमलनाडु 2 चेन्नई, मिरु ै, कोयंबटूर और पुिचु ेरी 23 पुिचु ेरी 24 तेलंगाना 1 हिै राबाि 25 उत्तर प्रििे 3 लखनऊ, िाराणसी, गाजियाबाि, आगरा और प्रयागराि 26 उत्तराखंड 1 िहे रािनू 27 अंिमान ि जनकोबार द्वीप समूह 2 कोलकाता 28 जसदिम 29 पजिमी बंगाल 30 अरुणाचल प्रििे 1 गुिाहाटी 31 असम आइिोल (सर्किट) अगरतला (सर्किट) 32 मजणपुर कोजहमा (सर्किट) 33 मेघालय[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 34 जमिोरम 35 नागालैंड 36 जत्रपुरा स्ट्पिीकरण - 'सर्किट' के रूप म ेंउपिर्िित अिस्ट्थान ऐसी रीजत म ें कायििील होंग,े िो राष्ट्रपजत संबंजधत राज्यों म ें पूर्तिकतािओं द्वारा फाइल की गई अपीलों की संख्या के आधार पर आिेि करें । [फा. सं. ए-50050/150/2018-सीईएसटीएटी-डीओआर] ऋजत्सिक पाण्डेय, संयक्ु त सजचि 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 1 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 17 Maharashtra and Panaji 18 Odisha 1 Cuttack 19 Punjab 1 Chandigarh and Jalandhar 20 Chandigarh4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 21 Rajasthan 2 Jaipur and Jodhpur 22 Tamil Nadu 2 Chennai, Madurai, Coimbatore and 23 Puducherry 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 31 Assam Aizawl(Circuit ) 32 Manipur Agartala(Circuit ) 33 Meghalaya Kohima (Circuit ) 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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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