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<h1>Statute creates GST appellate body with Principal and State benches, member composition, Rs.50 lakh single-member rule, transfer and rehearing</h1> The statute establishes the Goods and Services Tax Appellate Tribunal (GSTAT) with a Principal Bench at New Delhi and multiple State Benches; Principal Bench comprises a President and two technical members (Centre and State) while State Benches consist of a judicial member and two technical members. Principal Bench exclusively hears appeals involving place of supply and specified classes of cases; State Benches hear other matters. Cases with tax issues not exceeding Rs.50 lakh (excluding questions of law) may be decided by a single-member bench. The President/State President may distribute or transfer cases among benches; proceedings are not invalidated by vacancies, and differences of opinion trigger rehearing by another member.
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