Appellate Tribunal composition governs bench structure and jurisdiction, permitting two or single member benches subject to prescribed monetary limits.

Section 109 creates the Jammu and Kashmir Goods and Services Tax Appellate Tribunal, to be notified by the Government with a State Bench at Jammu/Srinagar and Area Benches as required; these Benches hear appeals from Appellate and Revisional Authorities except matters excluded by the Central Act. Each Bench comprises a Judicial Member, a Technical Member (Centre) and a Technical Member (State), the senior Judicial Member may be State President who distributes business. In absence of a Member appeals may be heard by two Member Benches and, subject to prescribed conditions and approval, certain appeals below a prescribed monetary limit and not involving questions of law may be heard by a single Member.

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