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    <description>Section 109 creates the Jammu and Kashmir Goods and Services Tax Appellate Tribunal, to be notified by the Government with a State Bench at Jammu/Srinagar and Area Benches as required; these Benches hear appeals from Appellate and Revisional Authorities except matters excluded by the Central Act. Each Bench comprises a Judicial Member, a Technical Member (Centre) and a Technical Member (State), the senior Judicial Member may be State President who distributes business. In absence of a Member appeals may be heard by two Member Benches and, subject to prescribed conditions and approval, certain appeals below a prescribed monetary limit and not involving questions of law may be heard by a single Member.</description>
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