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<h1>Central Government Establishes Principal Bench of GST Appellate Tribunal in New Delhi u/s 109(3) of CGST Act 2017.</h1> The Central Government, following recommendations from the Goods and Services Tax Council, has constituted the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi. This action, effective from the publication date of the notification, is under the authority granted by sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017. It supersedes a previous notification from March 13, 2019, except for actions taken or omitted before this supersession.