GST Appellate Tribunal designated as the forum for appeals from Appellate or Revisional Authority orders under state GST.

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 the State Act; the constitution and jurisdiction of the State Bench and Area Benches within the State are governed by section 109 of the Central Act or the rules made thereunder.

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