Centre notifies setting up of 31 state benches of GST Appellate Tribunal

After a wait of six years, the centre on Thursday 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.


The resolution process takes longer time as High Courts are already burdened with backlog of cases and do not have a specialised bench to deal with GST cases.

• Andhra Pradesh - Vishakhapatnam and Vijayawada
• Bihar - Patna
• Chhattisgarh - Raipur and Bilaspur
• Delhi - Delhi
• Gujarat/ Dadra and Nagar Haveli/ Daman and Diu- Ahmedabad, Surat and Rajkot
• Haryana - Gurugram and Hissar
• Himachal Pradesh - Shimla
• Jammu and Kashmir/Ladakh - Jammu and Srinagar
• Jharkhand - Ranchi
• Karnataka - Bengaluru
• Kerala/ Lakshadweep - Ernakulum and Trivandrum
• Madhya Pradesh - Bhopal
• Goa/ Maharashtra - Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
• Odisha - Cuttack
• Punjab - Chandigarh and Jalandhar
• Rajasthan - Jaipur and Jodhpur
• Tamil Nadu/Puducherry - Chennai, Madurai, Coimbatore and Puducherry
• Telangana - Hyderabad
• Uttar Pradesh - Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
• Uttarakhand - Dehradun
• Andaman and Nicobar Islands, Sikkim, West Bengal - Kolkata
• Arunachal Pradesh/ Assam/ Manipur/ Meghalaya/ Mizoram/ Nagaland/ Tripura - Guwahati, Aizawl(Circuit ), Agartala(Circuit ), Kohima (Circuit )

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.