This Notification has been superseded vide Notification No. S.O. 3048(E) Dated 31.07.2024

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 14th September, 2023

S.O. 4073(E).-In exercise of the powers conferred by the sub-section 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 number S.O.3009(E), dated the 21st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 21st August, 2019 and the notification number S.O.4332(E) dated the 29th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 02nd December, 2019, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby 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 effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:-

TABLE

S.No. State Name No. of Benches Location
(1) (2) (3) (4)
1 Andhra Pradesh

1

Vishakhapatnam and Vijayawada

2 Bihar

1

Patna

3 Chhattisgarh

1

Raipur and Bilaspur

4 Delhi

1

Delhi

5 Gujarat

2

Ahmedabad, Surat and Rajkot

6 Dadra and Nagar Haveli and Daman and Diu
7 Haryana

1

Gurugram and Hissar

8 Himachal Pradesh

1

Shimla

9 Jammu and Kashmir

1

Jammu and Srinagar

10 Ladakh
11 Jharkhand

1

Ranchi

12 Karnataka

2

Bengaluru

13 Kerala

1

Ernakulum and Trivandrum

14 Lakshadweep
15 Madhya Pradesh

1

Bhopal

16 Goa

3

Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji

17 Maharashtra
18 Odisha

1

Cuttack

19 Punjab

1

Chandigarh and Jalandhar

20 Chandigarh
21 Rajasthan

2

Jaipur and Jodhpur

22 Tamil Nadu

2

Chennai, Madurai, Coimbatore and Puducherry

23 Puducherry
24 Telangana

1

Hyderabad

25 Uttar Pradesh

3

Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj

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

Explanation - 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.

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

RITVIK PANDEY, Jt. Secy.