Appellate Tribunal designation: GST Tribunal hears appeals against Appellate and Revisional Authority orders under State GST law.

The Goods and Services Tax Tribunal under the Central Act is designated as the Appellate Tribunal to hear appeals from orders of the Appellate Authority and the Revisional Authority under the Manipur GST Act, and the constitution and jurisdiction of the State Bench and Area Benches must follow the provisions of the Central GST Act or rules made thereunder.

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