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of <h1>Goods and Services Tax Tribunal serves as appellate body for decisions under section 109 of the Central GST Act.</h1> The Madhya Pradesh Goods and Services Tax Act, 2017, establishes that the Goods and Services Tax Tribunal, as constituted under the Central Goods and Services Tax Act, serves as the Appellate Tribunal for appeals against decisions by the Appellate Authority or Revisional Authority. The State Bench and Area Benches within Madhya Pradesh operate under the same guidelines as outlined in section 109 of the Central Goods and Services Tax Act, including any applicable rules.
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