After a wait of six years, the centre notified the setting of the 31 state bench of the GST Appellate Tribunal Centre announced for 28 states and eight union territories. In March, Parliament had cleared changes in the Finance Bill to pave the way for setting up appellate tribunals for resolution of disputes under GST. Currently, taxpayers aggrieved with ruling of tax authorities are required to move the respective High Courts.
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The Ministry of Finance issued Notification vide F. No. A-50050/150/2018-CESTAT-DoR dated September 14, 2023, in accordance with the Central Goods and Services Tax Act, 2017, and superseding previous notifications, has established State Benches of the Goods and Services Tax Appellate Tribunal. The number of State Benches is determined for each state as per the table below, specifying the state, the corresponding number of benches, and their respective locations. This notification takes effect upon its publication in the Gazette of India (Extraordinary), and it is enacted based on the recommendation of the Goods and Services Tax Council namely:—
| 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 and Panaji |
| 17 | Maharashtra | ||
| 18 | Odisha | 1 | Cuttack |
| 19 | Punjab | 1 | Chandigarh and Jalandhar |
| 20 | Chandigarh | ||
| 21 | Rajasthan | 2 | Jaipur and Jodhpur |
| 22 | Tamil Nadu | 2 | Chennai, Madurai, Coimbatore and
Puducherry |
| 23 | 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
Aizawl(Circuit ) Agartala(Circuit ) Kohima (Circuit )
|
| 31 | Assam | ||
| 32 | Manipur | ||
| 33 | Meghalaya | ||
| 34 | Mizoram | ||
| 35 | Nagaland | ||
| 36 | Tripura |
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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.
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