GST tribunal as appellate forum for appeals from Appellate and Revisional Authorities, with bench constitution governed by central provisions. The Goods and Services Tax Tribunal constituted under the central GST law shall be the Appellate Tribunal to hear appeals from orders of the Appellate Authority and the Revisional Authority under the State Act; the constitution, location and jurisdiction of the State Bench and Area Benches are to be determined in accordance with the central enactment's provisions or rules made thereunder.