Constitution of GST Appellate Tribunal governs bench composition, jurisdictional allocation, and case distribution rules. The Goods & Service Tax Appellate Tribunal (GSTAT) is constituted with a Principal Bench at New Delhi and State Benches; the Principal Bench hears appeals involving place of supply and matters referred under section 171(2), while State Benches hear other matters. Composition rules prescribe the President and technical members for the Principal Bench and a Judicial Member with technical members for State Benches. Business distribution and case transfers are effected by the President and State President; single member benches hear specified lower-value matters, vacancies may be addressed by two-member benches, and differences of opinion are resolved by referral to another member. Proceedings are not invalid for mere vacancies.