Government has notified the State Benches of GST Appellate Tribunal (GSTAT), in line with recommendations of the GST Council.
On September 14, 2023, the Ministry of Finance issued notification F. No. A-50050/150/2018-CESTAT-DoR, which announces the formation of the State Benches of the Goods and Services Tax Appellate Tribunal as per Section 109(4) of the Central Goods and Services Tax Act, 2017, superseding earlier notifications on the subject.
The specific number of State Benches for each state, including their locations, are outlined in the table below.
Please note that ‘Circuit’ locations will be managed as ordered by the President, based on the frequency of appeal filings by suppliers in their respective states.
| 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 |
GOI Notification dated 14/09/2023: State Benches of GST Appellate Tribunal (GSTAT) Constituted
Distribution of State GSTAT Benches
While the proposal delivered by the states to the GST Council had suggested the establishment of 50 tribunal benches, the central government has indicated that they will be implemented in phases, commencing with state capitals and cities equipped with High Court benches. The first set of tribunals is expected to become operational between November 2023 and January 2024.
Uttar Pradesh leads the pack in proposed bench numbers, with three benches set to be established in Lucknow, Varanasi, Ghaziabad, Agra, and Prayagraj. Karnataka and Rajasthan will have two benches each, while Maharashtra and Goa together will have three to oversee appeals.
Tamil Nadu, alongside Puducherry, will have two benches, as will Gujarat together with the Union Territories of Dadra and Nagar Haveli, and Daman and Diu. Cases arising in West Bengal, Sikkim, and the Andaman and Nicobar Islands will be overseen by two tribunal benches to be established in Kolkata.
In the seven northeastern states, one tribunal bench has been proposed in Guwahati, with circuit benches in Aizawl, Agartala and Kohima set to operate based on the number of appeals filed by suppliers in corresponding states.
The Government has finally announced the establishment of State Benches for the Goods and Services Tax Appellate Tribunal (GSTAT) across various states in India. This measure aims to enhance the appeal process for GST-related concerns, making it far more streamlined and efficient.
Essentially, the structure of the GST Appellate Tribunal is based on the guidelines outlined in Section 109 of Chapter XVIII of the Central Goods and Services Tax (CGST) Act. This section grants the Central Government the authority to establish and notify such a tribunal.
The State Benches of GSTAT will considerably improve access to justice for taxpayers and suppliers. By offering localized solutions for grievances, these benches promise a more effective resolution process for all stakeholders.
Much needed and also much awaited formation of GSTAT is ultimately finalized, which will be helpful to all stakeholders and workload of all Honorable High Courts will be reduced. Taxpayers will get justice and able to run business smoothly which leads trade and commerce in healthy atmosphere.