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of <h1>GST Tribunal Handles Appeals Under Section 109; Structure Governed by Central Goods and Services Tax Act and Rules.</h1> The Maharashtra Goods and Services Tax Act, 2017, designates the Goods and Services Tax Tribunal, established under the Central Goods and Services Tax Act, as the Appellate Tribunal for appeals against decisions made by the Appellate Authority or Revisional Authority. The structure 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 and its associated rules.
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