Appellate Tribunal jurisdiction in GST appeals clarified; tribunal hears appeals from Appellate and Revisional Authorities.

The Goods and Services Tax Tribunal constituted by the Central Government is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or the Revisional Authority; the constitution and jurisdiction of the State Bench and Area Benches in the State are governed by the corresponding Central GST provisions and rules.

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