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<h1>Goods and Services Tax Tribunal hears appeals on decisions under Punjab GST Act; governed by Section 109 of CGST Act.</h1> The Goods and Services Tax Tribunal, established under the Central Goods and Services Tax Act, serves as the Appellate Tribunal for appeals against decisions made by the Appellate Authority or the Revisional Authority under the Punjab Goods and Services Tax Act, 2017. The composition and jurisdiction of the State Bench and Area Benches within the state are governed by section 109 of the Central Goods and Services Tax Act or its corresponding rules.