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The Central Goods and Services Tax Act, 2017 Notification
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Body Notification S.O. 4073(E). Dated 14th September, 2023

In exercise of the powers conferred by the sub-section 4 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue's notification number S.O.3009(E), dated the 21st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 21st August, 2019 and the notification number S.O.4332(E) dated the 29th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02nd December, 2019, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:-

TABLE

S.No. State Name No. of Benches Location
(1) (2) (3) (4)
1 Andhra Pradesh 1 Vishakhapatnam and Vijayawada
2 Bihar 1 Patna
3 Chhattisgarh 1 Raipur and Bilaspur
4 Delhi 1 Delhi
5 Gujarat 2

Ahmedabad, Surat and Rajkot
6 Dadra and Nagar Haveli and Daman and Diu
7 Haryana 1 Gurugram and Hissar
8 Himachal Pradesh 1 Shimla
9 Jammu and Kashmir 1

Jammu and Srinagar
10 Ladakh
11 Jharkhand 1 Ranchi
12 Karnataka 2 Bengaluru
13 Kerala 1

Ernakulum and Trivandrum
14 Lakshadweep
15 Madhya Pradesh 1 Bhopal
16 Goa 3

Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
17 Maharashtra
18 Odisha 1 Cuttack
19 Punjab 1

Chandigarh and Jalandhar
20 Chandigarh
21 Rajasthan 2 Jaipur and Jodhpur
22 Tamil Nadu 2

Chennai, Madurai, Coimbatore and Puducherry
23 Puducherry
24 Telangana 1 Hyderabad
25 Uttar Pradesh 3 Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj
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

Explanation - Locations shown as 'Circuit' shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States.

[F. No. A-50050/150/2018-CESTAT-DoR]

RITVIK PANDEY, Jt. Secy.