<h1>Two GST appellate bodies start next month; revenue official warns rate rollback to 5% and 18% will cut receipts</h1> Two GST Appellate Tribunal benches will begin functioning in Kolkata next month, with one bench for the state and another covering two union territories, housed at Alipore; the tribunal hears appeals under CGST and SGST laws. This comes amid a broader rollout in which only 28 of 73 approved benches are operational. A state commercial taxes official warned of significant revenue loss after a revised GST structure collapses most rates into 5% and 18%, eliminating 12% and 28% slabs and lowering the projected weighted average rate from 11.6% to 9.5%, though demand-led tax base expansion may take time.