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109. Constitution of Appellate Tribunal and Benches thereof. Of (CGST)

2(111). “the Central Goods and Services Tax Act”

2(103). “State”

2(102). “services”

2(99). “Revisional Authority”

2(52). “goods’’

2(9). "Appellate Tribunal"

2(8). “Appellate Authority”

Removal of Difficulty Order No. 09/2019- State Tax S.O. 399 Dated 11th December 2019

THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT 2023

109. Appellate Tribunal and Benches thereof.-effective upto 31st July 2023

THE BIHAR GOODS AND SERVICES TAX ACT, 2017
CHAPTER XVIII - APPEALS AND REVISION

Body 109. Constitution of Appellate Tribunal and Benches thereof:-

Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.