MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 31st July, 2024

S.O. 3048(E).-In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification numbers S.O.1(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii), dated the 29th December, 2023, and S.O.4073(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 2023 except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby-

(i) establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023;

(ii) constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi; and

(iii) constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with the Sitting or Circuit Bench specified in column (5) thereof, namely: -

Sl. No.

State Name

No. of Benches Location Sitting / Circuit
(1)

(2)

(3) (4) (5)
1 Andhra Pradesh 1 Vijayawada Vishakhapatnam
2 Bihar 1 Patna -
3 Chhattisgarh 1 Raipur -
4 Delhi 1 Delhi -
5 Gujarat 2 Ahmedabad -
6 Dadra and Nagar Haveli and Daman and Diu   Surat Rajkot
7 Haryana 1 Gurugram Hissar
8 Himachal Pradesh 1 Shimla -
9 Jammu and Kashmir 1 Jammu Srinagar
10 Ladakh
11 Jharkhand 1 Ranchi -
12 Karnataka 2 Bengaluru -
13 Kerala 1 Ernakulum Thiruvananthapuram 
14 Lakshadweep
15 Madhya Pradesh 1 Bhopal -
16 Goa 3 Mumbai Panaji (Circuit)
17 Maharashtra Pune Thane
Nagpur Chhatrapati Sambhajinagar
18 Odisha 1 Cuttack -
19 Punjab 1 1[Chandigarh]

[helldodold[Jalandhar]helldod]

 1[Jalandhar]

[helldodold[Chandigarh]helldod]
20 Chandigarh
21 Rajasthan 2 Jaipur -
Jodhpur -
22 Tamil Nadu 2 Chennai Puducherry (Circuit)
23 Puducherry Madurai Coimbatore
24 Telangana 1 Hyderabad -
25 Uttar Pradesh 3 Lucknow -
1[Prayagraj]

[helldodold[Varanasi]helldod]

 1[Varanasi]

[helldodold[Prayagraj]helldod]
Ghaziabad Agra
26 Uttarakhand 1 Dehradun -
27 Andaman and Nicobar Islands 2 Kolkata -
28 Sikkim
29 West Bengal
30 Arunachal Pradesh 1 Guwahati Aizawl (Circuit)

Agartala (Circuit)

Kohima (Circuit)

31 Assam
32 Manipur
33 Meghalaya
34 Mizoram
35 Nagaland
36 Tripura

2[(iv) notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:-

Sl. No.

State Name

 Location Jurisdiction (Districts) Sitting / Circuit Jurisdiction (District)
(1)

(2)

(3)

(4)

(5)

(6)

1 Andhra Pradesh Vijayawada 1. Krishna,
2. NTR,
3. Guntur,
4. Palnadu,
5. Bapatla,
6. Prakasam,
7. Sri Potti Sriramulu
Nellore,
8. Kurnool,
9. Nandyal,
10. Ananthapuramu,
11. Sri Sathya Sai,
12. YSR Kadapa,
13. Annamayya,
14. Tirupati, and
15. Chittoor		 Vishakhapatnam 1. Srikakulam,
2. Vizianagaram,
3.Parvatipuram Manyam,
4. Alluri Sitharama Raju,
5. Visakhapatnam,
6. Anakapalli,
7. Kakinada,
8. Dr. B. R. Ambedkar
Konaseema,
9. East Godavari,
10. West Godavari, and
11. Eluru
2 Bihar Patna All districts in the State of Bihar - -
3 Chhattisgarh Raipur All districts in the State of Chhattisgarh    
4 Delhi Delhi All districts in the Union Territory of NCT of Delhi - -
5 and 6
 		 Gujarat; and Dadra and Nagar Haveli and Daman and Diu Ahmedabad 1. Ahmedabad,
2. Gandhinagar,
3. Banaskantha,
4. Mehsana
5. Arvalli,
6. Patan,
7. Dahod,
8. Panchmahal,
9. Mahisagar,
10. Vadodara,
11. Chhotaudepur, and
12. Sabarkantha		 - -
Surat 1. Anand,
2. Kheda,
3. Tapi-Vyara,
4. Narmada,
5. Navsari,
6. Bharuch,
7. Valsad,
8. Surat,
9. Dang, and
10. Union Territory of
Dadra and Nagar Haveli and
Daman and Diu		 Rajkot 1. Amreli,
2. Jamnagar,
3. Junagadh,
4. Porbandar,
5. Bhavnagar,
6. Morbi,
7. Rajkot,
8. Surendranagar,
9. Kutchh,
10. Gir-Somnath,
11. Devbhumi Dwarka,
and
12. Botad
7 Haryana Gurugram 1. Gurugram,
2. Charkhi Dadri,
3. Faridabad,
4. Jahjjar,
5. Mahendragarh,
6. Nuh,
7. Palwal,
8. Panipat,
9. Rewari,
10. Rohtak, and
11. Sonepat		 Hissar 1. Hisar,
2. Ambala,
3. Bhiwani,
4. Fatehabad,
5. Jind,
6. Kaithal,
7. Karnal,
8. Kurukshetra,
9. Panchkula,
10. Sirsa, and
11. Yamunanagar
8 Himachal Pradesh Shimla All districts in the State of Himachal Pradesh - -
9 and
10		 Jammu and Kashmir; and
Ladakh
 		 Jammu 1. Jammu,
2. Samba,
3. Kathua,
4. Rajouri,
5. Poonch,
6. Reasi,
7. Udhampur,
8. Ramban,
9. Doda, and
10. Kishtwar		 Srinagar 1. Anantnag,
2. Kulgam,
3. Pulwama,
4. Shopian,
5. Srinagar,
6. Budgam,
7. Ganderbal,
8. Baramulla,
9. Bandipora,
10. Kupwara,
11. Leh,
12. Kargil, and
13. Union Territory of
Ladakh
11 Jharkhand Ranchi All districts in the State of Jharkhand - -
12 Karnataka Bengaluru All districts in the State of Karnataka - -
13 and
14		 Kerala and
Lakshadweep 		Ernakulam 1. Ernakulam (including Aluva),
2. Idukki,
3. Thrissur,
4. Palakkad,
5. Malappuram,
6. Kozhikode,
7. Wayanad,
8. Kannur,
9. Kasaragod, and
10. Union Territory of
Lakshadweep		 Thiruvananthapuram 1. Thiruvananthapuram,
2. Kollam,
3. Alappuzha,
4. Pathanamthitta, and
5. Kottayam
15 Madhya Pradesh Bhopal All districts in the State of Madhya Pradesh - -
16 and
17		 Maharashtra and
Goa		 Mumbai 1. Mumbai City and
2. Mumbai Suburban		 Panaji (Circuit) All districts in the State of Goa
Pune 1. Pune,
2. Kolhapur,
3. Satara,
4. Sangli,
5. Ratnagiri,
6. Sindhudurg,
7. Solapur, and
8. Dharashiv		 Thane 1. Thane,
2. Palghar, and
3. Raigad
Nagpur 1. Nagpur,
2. Chandrapur,
3. Bhandara,
4. Gondia,
5. Gadchiroli,
6. Wardha,
7. Amravati,
8. Yavatmal,
9. Akola,
10. Washim, and
11. Buldhana		 Chhatrapati Sambhajinagar 1.Chhatrapati
Sambhajinagar,
2. Beed,
3.Jalna,
4.Nashik,
5.Ahmednagar,
6. Nanded,
7. Latur,
8. Parbhani,
9. Hingoli,
10. Jalgaon,
11. Dhule, and
12. Nandurbar
18 Odisha Cuttack All districts in the State of Odisha - -
19 and
20		 Punjab and
Chandigarh 		Chandigarh 1. Mohali,
2. Ropar,
3. Fatehgarh Sahib,
4. Patiala,
5. Sangrur,
6. Barnala,
7. Bathinda,
8. Fazilka,
9. Sri Muktsar Sahib,
10. Malerkotla,
11. Mansa, and
12. Union Territory of
Chandigarh 		Jalandhar 1. Jalandhar,
2. Hoshiarpur,
3. Nawan Shahar,
4. Kapurthala,
5. Amritsar,
6. Tarn Taran,
7. Gurdaspur,
8. Pathankot,
9. Ludhiana,
10. Moga,
11. Ferozepur. and
12. Faridkot
21 Rajasthan Jaipur 1. Alwar,
2. Bhilwara,
3. Tonk,
4. Baran,
5. Bundi,
6. Jhalawar,
7. Kota,
8. Bharatpur,
9. Dholpur,
10. Karuali,
11. Sawai Madhopur,
12. Jaipur,
13. Alwar,
14. Jhunjhunu,
15. Sikar,
16. Dausa,
17. Beawar,
18. Kekri,
19. Shahpura,
20. Khairthal-Tijara,
21. Gangapur City,
22. Deeg,
23. Jaipur (Rural),
24. Kotputli-Behrod,
25. Neem Ka Thana, and
26. Dudu		 - -
Jodhpur 1. Bikaner,
2. Churu,
3. Hanumangarh,
4. Shri Ganganagar,
5. Banswara,
6. Chittorgarh,
7. Dungarpur,
8. Udaipur,
9. Rajsamand,
10. Pratapgarh,
11. Barmer,
12. Jaisalmer,
13. Jalore,
14. Jodhpur,
15. Pali,
16. Sirohi,
17. Nagaur,
18. Anoopgarh,
19. Salumber,
20. Jodhpur (Rural),
21. Falodi,
22. Balotra,
23. Sanchor, and
24.Deedwana-Kuchaman		 - -
22 and
23		 Tamil Nadu and
Puducherry		 Chennai 1. Chennai,
2. Tiruvallur,
3. Chengalpattu,
4. Kancheepuram,
5. Cuddalore,
6. Villupuram,
7. Kallakurichi,
8. Vellore,
9. Thirupathur,
10. Ranipet, and
11. Thiruvannamalai		 Puducherry (Circuit) All districts in the Union Territory of Puducherry
Madurai 1. Thiruvarur,
2. Mayiladuthurai,
3. Nagapattinam,
4. Thanjavur,
5. Tiruchirappalli,
6. Perambalur,
7. Pudukottai,
8. Ariyalur,
9. Madurai,
10. Dindigul,
11. Theni,
12. Virudhunagar,
13. Sivagangai,
14. Ramanathapuram,
15. Tirunelveli,
16. Tenkasi,
17. Thoothukudi, and
18. Kanyakumari		 Coimbatore 1. Coimbatore,
2. Nilgiris,
3. Tiruppur,
4. Erode,
5. Salem,
6. Namakkal,
7. Karur,
8. Dharmapuri, and
9. Krishnagiri
24 Telangana Hyderabad All districts in the State of Telangana - -
25 Uttar Pradesh Lucknow 1. Lucknow,
2. Hardoi,
3. Rae Bareli,
4. Sitapur,
5. Lakhimpur Kheri,
6. Unnao,
7. Kanpur Nagar,
8. Kanpur Dehat,
9. Bareilly,
10. Budaun,
11. Shahjahanpur,
12. Pilibhit
13. Ayodhya,
14. Bara Banki,
15. Gonda,
16. Bahraich,
17. Balarampur, and
18. Shrawasti 		- -
Prayagraj 1. Prayagraj,
2. Pratapgarh,
3. Fatehpur,
4. Kaushambi,
5. Amethi,
6. Sultanpur,
7. Banda,
8. Chitrakoot,
9. Hamirpur
10. Mahoba, and
11. Ambedkar Nagar		 Varanasi 1. Varanasi,
2. Ghazipur,
3. Chandauli,
4. Jaunpur,
5. Azamgarh,
6. Ballia,
7. Mau,
8. Mirzapur,
9. Sonbhadra,
10. Bhadohi,
11. Gorakhpur,
12. Basti,
13. Siddharthnagar,
14. Sant Kabir Nagar,
15. Deoria,
16. Maharajganj, and
17. Kushinagar
Ghaziabad 1. Ghaziabad,
2. Hapur,
3. Bulandshahar,
4. Gautam Buddha Nagar,
5. Meerut,
6. Baghpat,
7. Saharanpur,
8. Shamli,
9. Muzaffarnagar,
10. Moradabad,
11. Amroha,
12. Sambhal,
13. Rampur, and
14. Bijnor		 Agra 1. Agra,
2.Farrukhabad
(Fatehgarh),
3. Auraiya,
4. Kannauj,
5. Mainpuri,
6. Firozabad,
7. Aligarh,
8. Etah,
9. Kasganj,
10. Mathura,
11. Hathras,
12. Jhansi,
13. Lalitpur,
14. Jalaun, and
15 Etawah
26 Uttarakhand Dehradun All districts in the State of Uttarakhand - -
27
to
29		 West Bengal, Sikkim and Andaman and Nicobar Islands Kolkata All districts in the State of West Bengal and Sikkim; and Union Territory of Andaman and Nicobar Islands - -
30 to 36 Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura Guwahati All districts in the state of Arunachal Pradesh, Assam, Manipur and Meghalaya Aizawal (Circuit) All districts in the state of Mizoram
Kohima (Circuit) All districts in the state of Nagaland
Agartala (Circuit) All districts in the state of Tripura

]

Explanations -

(i) Locations shown as 'Circuit' shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/jurisdiction;

(ii) the additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member.

[F. No. A-50050/150/2018-CESTAT-DoR]

BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.

1. Substituted vide:- Notification No. S.O. 5063(E) dated 26.11.2024

2. Inserted vide:- Notification No. S.O. 5063(E) dated 26.11.2024