Appellate Tribunal under GST designated as forum for state appeals; bench constitution follows central provisions and rules. The Appellate Tribunal for Mizoram under the Goods and Services Tax regime is the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, which hears appeals from orders of the Appellate Authority and the Revisional Authority, and the constitution and jurisdiction of the State Bench and Area Benches are governed by the corresponding central provisions and rules.