The Goods and Services Tax (GST) Council recently accepted the Group of Ministers’ (GoM) recommendations on long pending constitution of GST appellate tribunal in the country.


About GST Appellate Tribunal

  • The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates for the constitution of a GSTAT and its Benches.
  • The GSTAT will be the specialised appellate authority for resolving disputes under the GST laws.
  • Composition —
      • The GST Tribunal will have one principal bench in New Delhi and as many benches or boards in states as decided by each state, subject to approval of the council.
      • North-eastern states could opt for one bench for 2-3 states and an additional bench for very far-flung areas.
      • The principal bench and state boards would have two technical and two judicial members each, with equal representation from the Centre and states.
      • All four members would not sit for hearing each case. It depends on the threshold or value of dues involved.