Appellate Tribunal jurisdiction designated for GST appeals from Appellate and Revisional Authorities, aligning bench rules with central provisions.

The provision designates the Goods and Services Tax Appellate Tribunal as the Appellate Tribunal for appeals from orders of the Appellate Authority and the Revisional Authority under the State law, and mandates that the constitution and jurisdiction of State and Area Benches conform to the corresponding provisions or rules of the central enactment.

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