Goods and Services Tax Tribunal as appellate forum for appeals from Appellate and Revisional Authority orders, with bench rules following central provisions.

The Goods and Services Tax Tribunal constituted under the central enactment functions as the Appellate Tribunal to hear appeals from orders of the Appellate Authority and the Revisional Authority; the constitution, composition and jurisdiction of the State Bench and Area Benches within the State are governed by the corresponding central provisions and rules.

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