On the 14th of September 2023, the Ministry of Finance, through notification number S.O. 4073(E), officially established the State Goods and Services Tax Appellate Tribunal (GSTAT). This tribunal will operate with a total of 31 benches located throughout the country. The notification came into force on the publication of the notification in the gazette.
Exercising authority granted under subsection 4 of section 109 of the Central Goods and Services Tax Act, 2017, and replacing the prior notifications issued by the Ministry of Finance, Department of Revenue, namely, notification number S.O. 3009(E) dated August 21, 2019, as published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) on the same date, and notification number S.O. 4332(E) dated November 29, 2019, as published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) on December 2, 2019, the Central Government, based on the recommendations of the Goods and Services Tax Council, hereby establishes the quantity of State Benches for the Goods and Services Tax Appellate Tribunal.
The States and the number of GSTATs allocated sis as follows:
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