About GST Appellate Tribunal (GSTAT):
- The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates for the constitution of a GSTAT and its Benches.
- The GSTAT will be the specialized appellate authority for resolving disputes under the GST laws.
- Composition:
- The GST Tribunal will have one principal bench in New Delhi and as many benches or boards in states as decided by each state, subject to approval of the council.
- North-eastern states could opt for one bench for 2-3 states and an additional bench for very far-flung areas.
- The principal bench and state boards would have two technical and two judicial members each, with equal representation from the Centre and states.
- All four members would not sit for hearing each case. It depends on the threshold or value of dues involved.
