Government notifies Constitution of GSTAT Principal Bench and State Benches
On 31-7-2024, the Ministry of Finance established the Goods and Services Tax Appellate Tribunal (‘GSTAT’) having retrospective effect from 1-9-2023.
The Principal Bench of GSTAT is constituted at New Delhi-
| S. No. | State | No. Of Benches | Location/ Sitting | ||
| 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 | Jnarkhand | 1 | Ranch: | ||
| 12 | Karnataka | 2 | Bengaluru | ||
| 13 | Kerala | 1 | Ernakulum- Thiruvananthapuram | ||
| 14 | Laksnadweep | ||||
| 15 | Madhya Pradesh | 1 | Bnopal | ||
| 16 | Goa | 3 | Mumbai- Fanaji (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- Frayagraj | Gnazia bad-Agra |
| 26 | Uttaraknand | 1 | Denradun | ||
| 27 | Andaman and Nicobar Islands | 2 | Kolkata | ||
| 28 | Sikkim | ||||
| 29 | West Benga | ||||
| 30 | Arunachal Pradesh | 1 | Guwahati- Aizawl (Circuit). Agartala (Circuit). Koh i ma (Circuit) | ||
| 31 | Assam | ||||
| 32 | Manipur | ||||
| 33 | Meghalaya | ||||
| 34 | Mizoram | ||||
| 35 | Nagaland | ||||
| 36 | Tripura |
