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    <title>Substitution of section 109.</title>
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    <description>Constitution of the Goods and Services Tax Appellate Tribunal is provided for by notification on the recommendations of the Council for hearing appeals against orders of the Appellate Authority or the Revisional Authority. The Tribunal functions through a Principal Bench and State Benches, with the Principal Bench at New Delhi and State Benches at notified places with prescribed composition and jurisdiction. Appeals involving place of supply issues are heard only by the Principal Bench, and the President may distribute business and transfer cases among Benches.</description>
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      <description>Constitution of the Goods and Services Tax Appellate Tribunal is provided for by notification on the recommendations of the Council for hearing appeals against orders of the Appellate Authority or the Revisional Authority. The Tribunal functions through a Principal Bench and State Benches, with the Principal Bench at New Delhi and State Benches at notified places with prescribed composition and jurisdiction. Appeals involving place of supply issues are heard only by the Principal Bench, and the President may distribute business and transfer cases among Benches.</description>
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