This notification, S.O. 4332(E), issued by the Ministry of Finance, Department of Revenue on November 29, 2019, announces the creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal (GSTAT). This action is taken in exercise of the powers conferred by subsection 6 of section 109 of the Central Goods and Services Tax Act, 2017, and on the recommendation of the Goods and Services Tax Council. The notification, effective from the date of its publication in the Gazette of India Extraordinary, establishes the following:
Table 1: State Benches
* Mizoram: Aizawl
* Rajasthan: Jaipur
Table 2: Area Benches
* Karnataka: Two Area Benches at Bengaluru
* Rajasthan: One Area Bench at Jodhpur
The notification is identified by F. No. A.500501502018-Ad.1-CCESTAT and is issued by Ritvik Pandey, Joint Secretary.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A law that grants the Central Government certain powers, referenced in the context of exercising those powers.
Goods and Services Tax Council: An entity that provides recommendations to the Central Government, mentioned in relation to the creation of the Goods and Services Tax Appellate Tribunal.
Goods and Services Tax Appellate Tribunal GSTAT: A tribunal being established with State and Area Benches as per the notification.
Mizoram: A State of India where a State Bench of the Goods and Services Tax Appellate Tribunal GSTAT will be located.
Aizawl, Mizoram: The location of the State Bench of the Goods and Services Tax Appellate Tribunal GSTAT in Mizoram.
Rajasthan: A State of India where a State Bench and an Area Bench of the Goods and Services Tax Appellate Tribunal GSTAT will be located.
Jaipur, Rajasthan: The location of the State Bench of the Goods and Services Tax Appellate Tribunal GSTAT in Rajasthan.
Karnataka: A State of India where two Area Benches of the Goods and Services Tax Appellate Tribunal GSTAT will be located.
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6210 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th November, 2019
S.O. 4332(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. Mizoram Aizawl
2. Rajasthan Jaipur
TABLE 2
S. No. Name of State Location:
1. Karnataka Two Area Benches at Bengaluru
2. Rajasthan One Area Bench at Jodhpur
[No. 3/2019/F. No. A.50050/150/2018-Ad.1C(CESTAT)]
RITVIK PANDEY, Jt. Secy.
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