GST Appellate Tribunal bench allocation and appeal categorisation streamline single-bench, division-bench, and circuit hearing arrangements. Goods and Services Tax Appellate Tribunal bench constitution and appeal allocation are regulated by assigning Category I, Category II and Category III matters to specified benches and members across the Principal Bench and State Benches. Matters below the prescribed threshold and not involving a question of law are intended for a Single Bench, while question-of-law matters are to be dealt with by a Division Bench, with pending and future filings listed before a Division Bench first. The order also classifies GST disputes, constitutes benches, allocates members and hearing days, and provides for circuit, virtual and hybrid sittings.