Appellate Tribunal designation for GST: central tribunal hears appeals from Appellate and Revisional Authorities; benches follow central rules.

The Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or Revisional Authority under the State Ordinance, and the constitution, location and jurisdiction of the State Bench and Area Benches are to follow the provisions of the Central Act or the rules made thereunder.

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