Appellate Tribunal under GST serves as the forum for appeals against orders of Appellate or Revisional Authorities. The Goods and Services Tax Tribunal constituted under the Central GST law is designated as the Appellate Tribunal to hear appeals against orders of the Appellate Authority or the Revisional Authority under the State Act, and the constitution and jurisdiction of the State Bench and Area Benches are governed by the corresponding provisions and rules of the Central Act.