Appellate Tribunal: GST Tribunal designated as appellate forum for state-level appeals; bench constitution follows central law and rules. The Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act is the Appellate Tribunal for hearing appeals under the Arunachal Pradesh GST Act against orders of the Appellate Authority or the Revisional Authority. The constitution, composition and jurisdiction of the State Bench and Area Benches in the State are governed by the provisions of the Central Goods and Services Tax Act and the rules made under it.