GST Appellate Tribunal bench structure and appeal categorisation streamline hearing of tax, registration, refund and penalty disputes. Goods and Services Tax Appellate Tribunal office order constitutes Bench arrangements and classifies GST appeals into three categories for hearing. Category I covers classification, notification applicability, time and value of supply, input tax credit, liability, registration, supply determination, and certain tax short-payment or excess ITC matters. Category II covers registration, composition scheme, recovery, assessments, wrongful collection, and refund or provisional assessment issues. Category III covers seizure, confiscation, rectification, earlier law demands, instalments, attachment, penalty, compounding, and residual matters. The order also assigns Members to Benches, prescribes hearing schedules, and allows virtual, hybrid or circuit hearings with travel and daily expense entitlement where applicable.