list of State Benches of (GSTAT)
State Benches of (GSTAT) the Goods and Services Tax Appellate Tribunal
Following is the list of state benches of (GSTAT)
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION
New Delhi, the 21st August, 2019
S.O. 3009(E).—In exercise of the powers conferred by the sub section 6 of section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches as per the details contained in table 2 below, with effect from the date of publication of this notification in the Gazette of India (Extraordinary):—
Sl. No. |
Name of State/Union Territory |
Location |
1 |
Andhra Pradesh Vijayawada |
Vijayawada |
2 |
Bihar |
Patna |
3 |
Chhattisgarh |
Raipur |
4 |
Delhi New |
Delhi |
5 |
Goa |
Panaji |
6 |
Gujarat |
Ahmedabad |
7 |
Haryana |
Hisar |
8 |
Himachal |
Pradesh Shimla |
9 |
Jharkhand |
Ranchi |
10 |
Karnataka |
Bengaluru |
11 |
Kerala |
Thiruvananthapuram |
12 |
Maharashtra |
Mumbai |
13 |
Odisha |
Cuttack |
14 |
Puducherry |
Pondicherry |
15 |
Punjab |
Chandigarh |
16 |
Tamil Nadu |
Chennai |
17 |
Telangana |
Hyderabad |
18 |
Tripura |
Agartala |
19 |
Uttarakhand |
Dehradun |
20 |
West Bengal |
Kolkata |
21 |
Assam |
Common State Bench of GSTAT at Guwahati,Assam |
22 |
Arunachal Pradesh |
|
23 |
Manipur |
|
24 |
Nagaland |
|
25 |
Sikkim |
UTs (Without Legislature)
26. |
Andaman & Nicobar |
State Bench of West Bengal (Kolkata) |
27. |
Dadra & Nagar Haveli |
State Bench of Maharashtra (Mumbai) |
28. |
Daman & Diu |
State Bench of Maharashtra (Mumbai) |
29. |
Lakshadweep |
State Bench of Kerala (Ernakulum) |
30. |
Chandigarh |
State Bench of Punjab (Chandigarh) |
Table 2
S. No. |
Name of State |
Location: |
1. |
Andhra Pradesh |
One Area Bench each at Vishakhapatnam and Tirupati |
2. |
Gujarat |
One Area Bench each at Surat and Rajkot |
3. |
Maharashtra |
One Area Bench each at Pune and Nagpur |
4. |
West Bengal |
Two Area Benches at Kolkata |
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