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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st August, 2019

S.O. 3009(E).—In exercise of the powers conferred by the sub section 6 of section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches as per the details contained in table 2 below, with effect from the date of publication of this notification in the Gazette of India (Extraordinary):—

Table-1

S. No. Name of State/Union Territory Location:
1. Andhra Pradesh Vijayawada
2. Bihar Patna
3. Chhattisgarh Raipur
4. Delhi New Delhi
5. Goa Panaji
6. Gujarat Ahmedabad
7. Haryana Hisar
8. Himachal Pradesh Shimla
9. Jharkhand Ranchi
0. Karnataka Bengaluru
1. Kerala Thiruvananthapuram
2. Maharashtra Mumbai
3. Odisha Cuttack
4. Puducherry Pondicherry
5. Punjab Chandigarh
6. Tamil Nadu Chennai
7. Telangana Hyderabad
8. Tripura Agartala
9. Uttarakhand Dehradun
10. West Bengal Kolkata
11. Assam Common State Bench of GSTAT at Guwahati, Assam
12. Arunachal Pradesh
13. Manipur
14. Nagaland
15. Sikkim
UTs (Without Legislature)
16. Andaman & Nicobar State Bench of West Bengal (Kolkata)
17. Dadra & Nagar Haveli State Bench of Maharashtra (Mumbai)
18. Daman & Diu State Bench of Maharashtra (Mumbai)
19. Lakshadweep State Bench of Kerala (Ernakulum)
20. Chandigarh State Bench of Punjab (Chandigarh)

Table 2

S. No. Name of State Location:
1. Andhra Pradesh One Area Bench each at Vishakhapatnam and Tirupati
2. Gujarat One Area Bench each at Surat and Rajkot
3. Maharashtra One Area Bench each at Pune and Nagpur
4. West Bengal Two Area Benches at Kolkata

[F. No. A.50050/150/2018-Ad.1C(CESTAT)]
RITVIK PANDEY, Jt. Secy.

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