Goods and Services Tax Appellate Tribunal establishment confirms bench locations and district jurisdictions across states and union territories. Establishes the Goods and Services Tax Appellate Tribunal with effect from 1 September 2023, constituting a Principal Bench at New Delhi and specified State Benches at named locations, and notifies the districts forming the jurisdiction of each bench and its sitting or circuit arrangements, with circuit locations to be operational as ordered by the President and additional sittings to be staffed by one Judicial Member and one Technical Member.