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of <h1>Goods and Services Tax Tribunal handles appeals under section 109 of the Central GST Act and Tamil Nadu GST 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 or Revisional Authority under the Tamil Nadu Goods and Services Tax Act, 2017. The State Bench and Area Benches within the state are constituted and operate according to section 109 of the Central Goods and Services Tax Act and its associated rules.
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