The Union Government has issued a fresh notification dated 31.07.2024, regarding the constitution of Goods and Services Tax Appellate Tribunals (GSTAT) across the country. The notification, issued by the Ministry of Finance, will take effect from September 1, 2023, superseding the previous notification regarding GST Appellate Tribunals issued in September last year. 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 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 | Jalandhar | Chandigarh |
| 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 | – |
| Varanasi | Prayagraj | |||
| 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 |
The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2024/08/GSTAT-Notification-.pdf
