Central Government to Decide State Bench Locations for GST Tribunal; States to Determine Area Bench Locations.

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Full Text of the Document

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....Constitution of GST tribunal - jurisdiction to decide the location of bench - The role of the State is confined to determine the place of area benches - Insofar as the determination of location of the State Bench is concerned, it remains in the domain of the Central Government for which the matter is under consideration before the Central Government.....