Appellate Tribunal under GST law is the forum for appeals from Appellate or Revisional Authorities; bench composition follows central rules.

Section 109 appoints the Goods and Services Tax Tribunal constituted under the Central Act as the Appellate Tribunal for appeals against orders of the Appellate Authority and the Revisional Authority, and provides that the constitution and jurisdiction of the State Bench and Area Benches in the State shall follow the corresponding central Act provision and rules.

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