The Central Government has issued a Notification dated 26.11.2024, amending the principal Notification dated 31st July,2024 relating to Constitution of Goods and Services Tax Appellate Tribunals (GSTAT) across the country.
The Principal notification, issued by the Ministry of Finance, was to take effect from September 1, 2023, superseding the previous notification regarding GST Appellate Tribunals issued in September last year.
1. This constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi and constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal. The amended list is as under:
| S.No. | State Name | No. of Benches | Location | Sitting/Circuit |
| (1) | (2) | (3) | (4) | (5) |
| 1 | Andhra Pradesh | 1 | Vijayawada | Vishakhapatnam |
| 2 | Bihar | 1 | Patna | – |
| 3 | Chhattisgarh | 1 | Raipur | – |
| 4 | Delhi | 1 | Delhi | – |
| 5 | Gujarat | 2 | Ahmedabad | – |
| 6 | Dadra and Nagar Haveli and Daman and Diu | Surat | Rajkot | |
| 7 | Haryana | 1 | Gurugram | Hissar |
| 8 | Himachal Pradesh | 1 | Shimla | – |
| 9 | Jammu and Kashmir | 1 | Jammu | Srinagar |
| 10 | Ladakh | |||
| 11 | Jharkhand | 1 | Ranchi | – |
| 12 | Karnataka | 2 | Bengaluru | – |
| 13 | Kerala | 1 | Ernakulum | Thiruvananthapuram |
| 14 | Lakshadweep | |||
| 15 | Madhya Pradesh | 1 | Bhopal | – |
| 16 | Goa | 3 | Mumbai | Panaji (Circuit) |
| 17 | Maharashtra | Pune | Thane | |
| Nagpur | Chhatrapati Sambhajinagar | |||
| 18 | Odisha | 1 | Cuttack | – |
| 19 | Punjab | 1 | Chandigarh | Jalandhar |
| 20 | Chandigarh | |||
| 21 | Rajasthan | 2 | Jaipur | – |
| Jodhpur | – | |||
| 22 | Tamil Nadu | 2 | Chennai | Puducherry (Circuit) |
| 23 | Puducherry | Madurai | Coimbatore | |
| 24 | Telangana | 1 | Hyderabad | – |
| 25 | Uttar Pradesh | 3 | Lucknow | – |
| Prayagraj | Varanasi | |||
| Ghaziabad | Agra | |||
| 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 |
2. Also, this Notification notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary).
The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2024/11/Benches_GSTAT-3.pdf
