Goods and Services Tax Tribunal serves as appellate tribunal for state GST appeals; bench constitution follows central Act rules. Section 109 appoints the Goods and Services Tax Tribunal under the Central Act as the Appellate Tribunal for appeals against Appellate Authority or Revisional Authority orders under the Gujarat GST Act, and provides that the constitution and jurisdiction of State and Area Benches shall follow section 109 of the Central Act or the rules thereunder.