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 |
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 |
||||