The Ministry of Finance has notified the government notifies districts forming jurisdiction of (Goods and Service Tax Appellate Tribunal) GSTAT State Benches.
The Ministry of Finance has notified the setting up of 29 benches of the Goods and Service Tax Appellate Tribunal (GSTAT).
The government notified the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal for various locations of the benches, and the sitting or circuit, with effect from 26th November, 2024.
Andhra Pradesh
For the state of Andhra Pradesh, the GSTAT bench shall be located at Vijayawada which will have jurisdiction over Krishna, NTR, Guntur, Palnadu, Bapatla, Prakasam, Sri Potti Sriramulu Nellore, Kurnool, Nandyal, Ananthapuramu, Sri Sathya Sai, YSR Kadapa, Annamayya, Tirupati, and Chittoor.
The sitting or circuit shall be at Visakhapatnam which will have jurisdiction in Srikakulam, Vizianagaram, Parvatipuram Manyam, Alluri Sitharama Raju, Visakhapatnam, Anakapalli, Kakinada, Dr. B. R. Ambedkar Konaseema, East Godavari, West Godavari, and Eluru.
Bihar
For the state of Bihar, the GSTAT bench shall be located at Patna which will have jurisdiction over all districts in the State of Bihar.
Chhattisgarh
For the state of Chhattisgarh, the GSTAT bench shall be located at Raipur which will have jurisdiction over all districts in the State of Chhattisgarh.
Delhi
For the national capital Delhi, the GSTAT bench shall be located at Delhi which will have jurisdiction over all districts in the Union- Territory of NCT of Delhi.
Gujarat; and Dadra and Nagar Haveli and Daman and Diu
For Gujarat; and Dadra and Nagar Haveli and Daman and Diu the GSTATbench shall be located at Ahmedabad which will have jurisdiction over Ahmedabad, Gandhinagar, Banaskantha, Mehsana, Arvalli, Patan, Dahod, Panchmahal, Mahisagar, Vadodara, Chhotaudepur, and Sabarkantha.
GSTAT another bench will be at Surat which will have jurisdiction over Anand, Kheda, Tapi-Vyara, Narmada, Navsari, Bharuch, Valsad, Surat, Dang, and Union Territory of Dadra and Nagar Haveli and Daman and Diu.
The sitting or circuit bench will be at Rajkot and it will have jurisdiction over Amreli, Jamnagar, Junagadh, Porbandar, Bhavnagar, Morbi, Rajkot, Surendranagar, Kutchh,Gir-Somnath, Devbhumi Dwarka, and Botad.
Haryana
For the state of Haryana the GSTAT Bench will be located at Gurugram which will have jurisdiction over Gurugram, Charkhi Dadri, Faridabad, Jahjjar, Mahendragarh, Nuh, Palwal, Panipat, Rewari, Rohtak, and Sonepat.
The circuit bench shall be at Hissar which will have jurisdiction over Hisar, Ambala, Bhiwani, Fatehabad, Jind, Kaithal,Karnal, Kurukshetra, Panchkula, Sirsa, and Yamunanagar.
Himachal Pradesh
For the state of Himachal Pradesh the GSTAT Bench will be located at Shimla which will have jurisdiction over all districts in the State of Himachal Pradesh.
Jammu and Kashmir; and Ladakh
For the state of Jammu and Kashmir; and Ladakh the GSTAT Bench will be located at Jammu which will have jurisdiction over Jammu, Samba, Kathua, Rajouri, Poonch, Reasi, Udhampur, Ramban, Doda, and Kishtwar.
The circuit bench shall be located at Srinagar which will have jurisdiction over Anantnag, Kulgam, Pulwama, Shopian, Srinagar, Budgam, Ganderbal, Baramulla, Bandipora, Kupwara, Leh, Kargil, and Union Territory of Ladakh.
Jharkhand
For the state of Jharkhand the GSTAT Bench will be located at Ranchi which will have jurisdiction over all districts in the State of Jharkhand.
Karnataka
For the state of Karnataka the GSTAT Bench will be located at Bangalore which will have jurisdiction over all districts in the State of Karnataka.
Kerala and Lakshadweep
For Kerala and Lakshadweep the GSTAT Bench will be located at Ernakulam which will have jurisdiction over Ernakulam (including Aluva), Idukki, Thrissur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur, Kasaragod, and Union Territory of Lakshadweep.
The circuit bench will be at Thiruvananthapuram which will have jurisdiction over Thiruvananthapuram, Kollam, Alappuzha, Pathanamthitta, and Kottayam.
Madhya Pradesh
For the state of Madhya Pradesh the GSTAT Bench will be located at Bhopal which will have jurisdiction over all districts in the State of Madhya Pradesh.
Maharashtra and Goa
For Maharashtra and Goa there will be three GSTAT benches namely Mumbai, Nagpur and Pune. The circuit bench will be located at Panaji (Circuit), Thane and Chhatrapati Sambhajinagar.
Odisha
For Odisha the GSTAT Bench will be located at Cuttack which will have jurisdiction over all districts in the State of Odisha.
Punjab and Chandigarh
For Punjab and Chandigarh the GSTAT bench will be at Chandigarh. The circuit bench will be located at Jalandhar.
Rajasthan
For Rajasthan the GSTAT bench will be at Jaipur and Jodhpur.
Tamil Nadu and Puducherry
For Tamil Nadu and Puducherry there will be two GSTAT benches namely Chennai and Madurai. The circuit bench will be located at Puducherry (Circuit) and Coimbatore.
Telangana
For Telangana the GSTAT bench will be at Hyderabad which will have jurisdiction over all districts in the State of Telangana.
Uttar Pradesh
For Uttar Pradesh there will be three GSTAT benches namely Lucknow, Prayagraj, and Ghaziabad. The circuit bench is at Varanasi and Agra.
Uttarakhand
For Uttarakhand the GSTAT bench will be at Dehradun which will have jurisdiction over all districts in the State of Uttarakhand.
West Bengal, Sikkim and Andaman and Nicobar Islands
For West Bengal, Sikkim and Andaman and Nicobar Islands the the GSTAT bench will be at Kolkata which will have jurisdiction over all districts in the State of West Bengal and Sikkim; and Union Territory of Andaman and Nicobar Islands.
Arunachal Guwahati to Pradesh, Assam, Manipur. Meghalaya, Mizoram, Nagaland and Tripura
For Arunachal Guwahati to Pradesh, Assam, Manipur. Meghalaya, Mizoram, Nagaland and Tripura the GSTAT bench will be at Guwahati.
Notification Details
F. No. A-50050/99/2024-GSTAT-DOR
Date: 26/11/2024
