Appellate Tribunal under GST handles appeals from Appellate or Revisional Authority; bench constitution follows central Act rules. The Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act is the Appellate Tribunal for appeals against orders of the Appellate Authority or the Revisional Authority under this Act, and the constitution and jurisdiction of the State Bench and Area Benches in the State shall follow the provisions of the Central Act or rules made thereunder.