In compliance with the authority vested under subsection 4 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and as a replacement for Ministry of Finance, Department of Revenue’s earlier notification S.O.3009(E) dated August 21, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), and notification number S.O.4332(E) dated November 29, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated December 2, 2019, the Central Government, upon the recommendation of the Goods and Services Tax Council, hereby establishes the State Benches of the Goods and Services Tax Appellate Tribunal as indicated in column (3) of the table below, corresponding to the respective states mentioned in column (2) of the table, and located as specified in column (4) thereof. This directive comes into effect from the date of publication of this notice in the Gazette of India (Extraordinary).