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