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    <title>Functioning of Goods &amp; Services Tax Appellate Tribunal (GSTAT), Andhra Pradesh State Benches located at Vijayawada and Visakhapatnam</title>
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    <description>Goods and Services Tax Appellate Tribunal Andhra Pradesh State Benches at Vijayawada and Visakhapatnam commenced functioning from the temporary office at Vijayawada, with permanent addresses to be notified later. The Vijayawada Bench is stated to consist of the Vice-President and a temporarily assigned Technical Member, and appeals may be heard in virtual, hybrid or physical mode. District-wise jurisdiction is allocated between the Vijayawada and Visakhapatnam Benches, and filings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and related legal directions.</description>
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      <description>Goods and Services Tax Appellate Tribunal Andhra Pradesh State Benches at Vijayawada and Visakhapatnam commenced functioning from the temporary office at Vijayawada, with permanent addresses to be notified later. The Vijayawada Bench is stated to consist of the Vice-President and a temporarily assigned Technical Member, and appeals may be heard in virtual, hybrid or physical mode. District-wise jurisdiction is allocated between the Vijayawada and Visakhapatnam Benches, and filings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and related legal directions.</description>
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