Goods and Services Tax Tribunal as appellate forum for State GST orders; bench constitution follows central Act framework.

The Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act is the Appellate Tribunal for appeals against orders of the Appellate Authority or the Revisional Authority under this State Act, and the constitution and jurisdiction of the State Bench and Area Benches located in the State are to follow the provisions of the Central Act and rules made thereunder.

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