The Goods and Services Tax Appellate Tribunal (GSTAT) is a specialized statutory body constituted under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017. It serves as the second appellate authority for disputes arising under the GST regime and in the GST dispute resolution hierarchy. The taxpayers or the department can file appeals before GSTAT against orders passed by the first Appellate Authority u/s 107 or the Revisional Authority u/s 108 of CGST/SGST Act.2017.It aims to reduce the burden on higher courts and deliver specialized justice in indirect tax matters. The GSTAT became operational in phases with procedural rules notified u/s 111 of the CGST Act. in 2025. Established to provide a dedicated, expert forum for resolving conflicts between taxpayers and tax authorities, the GSTAT hears appeals against orders passed by the Appellate Authority under Section 107 or the Revisional Authority under Section 108 of the CGST Act and the corresponding State GST (SGST) Acts. After years of delays caused by constitutional challenges to its composition, state-Centre disagreements, delayed appointment of technical members and the need for procedural clarity, the Tribunal has become finally operational. It functions through a one Principal Bench in New Delhi, Regional /Area Bench’s at multiple locations and 31 State Benches across approximately 43 locations nationwide in various States & Union Tertiaries. Thus, a total of 32 GSTAT’s have been notified and operationalized so far.This decentralized structure ensures accessibility for taxpayers across India while promoting uniformity in the interpretation and application of GST law.

Composition and LeadershipThe Principal Bench is headed by a President, who must be a sitting or former Supreme Court judge or a Chief Justice of a High Court. It also includes a Judicial Member and two Technical Members—one from the Centre and one from the State. State Benches typically comprise two Judicial Members and two Technical Members (Centre and State). The State Bench of GSTAT constituted at various........

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