State Benches of the GST Appellate Tribunal expand appellate infrastructure and decentralise GST appeal access. Creation of State Benches and Area Benches of the Goods and Services Tax Appellate Tribunal establishes appellate infrastructure under the central GST framework. The Central Government, exercising statutory power and on the GST Council's recommendation, notified principal State Bench locations, common State Benches for grouped States and UTs, and specified Area Benches in certain States to decentralise appeal access, effective from publication in the Gazette.