Goods and Services Tax Appellate Tribunal created to hear appeals with a Principal and State bench structure. Establishes the Goods and Services Tax Appellate Tribunal by notification to hear appeals from Appellate and Revisional Authorities, exercised through a Principal Bench and State Benches with specified judicial and technical membership. The Principal Bench hears issues involving place of supply. President distributes business and may transfer cases; senior-most Judicial Member of State Benches acts as Vice President. Low value appeals without questions of law may be heard by a single Member; other appeals are heard by one Judicial and one Technical Member. Divergent opinions are referred for rehearing and decided by majority.