GST Appellate Tribunal: Govt issued notification to set up 31 State Benches

GST Appellate tribunal

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 


23 Puducherry
24 Telangana 1 Hyderabad
25 Uttar Pradesh 3 Lucknow, Varanasi, Ghaziabad, Agra and 


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
Read Also: 30-day time limit for GST e-invoice reporting

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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