Constitution of Principal and States benches of GSTAT. - Amendment in Notification number S.O.3048(E), dated the 31st July, 2024 - S.O. 5063(E) - Central GST (CGST)

Bench Jurisdiction: State Benches of GSTAT reallocated districts and substituted bench locations affecting appellate jurisdictions.

The notification substitutes specified bench-location names in the existing GSTAT schedule-exchanging Varanasi with Prayagraj and Jalandhar with Chandigarh-and inserts a new clause that notifies, for each State Bench, the districts comprising its appellate jurisdiction and any sitting or circuit arrangements. The inserted table lists bench locations, the districts within each bench's jurisdiction, and sitting/circuit designations, thereby clarifying district-level jurisdictional boundaries for State Benches of the Goods and Services Tax Appellate Tribunal effective from publication.