Appellate Tribunal for GST appeals established, with State and Area Benches governed by central Act rules.

Section 109 designates the Appellate Tribunal constituted by the Central Government as the statutory appellate forum to hear appeals against orders of the Appellate Authority and the Revisional Authority under the State GST Act, and provides that the constitution and jurisdiction of State and Area Benches within the State shall be governed by the corresponding central Act provision and rules.

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