What is the GST Appellate Tribunal (GSTAT)?

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What is the GST Appellate Tribunal (GSTAT)? Blog Image


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 (GSTAT):

  • The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates for the constitution of a GSTATand its Benches.
  • The GSTAT will be the specialized 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.


Q1) What is a Tribunal?

Tribunals are judicial or quasi-judicial institutions established by law. They intend to provide a platform for faster adjudication as compared to traditional courts, as well as expertise on certain subject matters.

Source: GST Council lays down road map for appellate tribunal