GST Appellate Tribunal (GSTAT) (Economy)
GST Appellate Tribunal (GSTAT) (Economy)
Why In News:
The Directorate General of Taxpayer Services (DGTS) organised a webinar clarifying GSTAT procedures, as the Tribunal continues its phased operationalisation across India, easing the burden on High Courts in resolving GST disputes.
Source: PIB, 29 July 2026 - 'GST Appellate Tribunal (GSTAT) Webinar'
https://www.pib.gov.in/PressReleasePage.aspx?PRID=2291192®=1&lang=1
About GSTAT
GSTAT is constituted under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017, drawing constitutional backing from Article 323B of the Constitution.
It hears appeals against orders of the First Appellate Authority (Section 107) or the Revisional Authority (Section 108), sitting between the appellate authority and the High Courts in the GST dispute-resolution hierarchy.
GSTAT has 1 Principal Bench (New Delhi) and 31 State Benches across 45 locations.
The Principal Bench includes the President, a Judicial Member, and one Technical Member each from the Centre and State.
GSTAT's Principal Bench President must be a sitting/retired Judge of the Supreme Court or a retired Chief Justice of a High Court.
Each State Bench comprises two Judicial Members and two Technical Members (one from the Centre, one from the State).
Appellants must generally make a pre-deposit of 10% of the disputed tax amount to file an appeal before GSTAT.
Recent Developments
From April 2026, the Principal Bench also functions as the National Appellate Authority for Advance Rulings (NAAAR), resolving conflicting advance rulings given by different State Advance Ruling Authorities.
The Principal Bench has exclusive jurisdiction over disputes involving 'place of supply', since these affect revenue-sharing between the Centre and States.
Key Facts for Prelims
GST was introduced on 1 July 2017 under the 101st Constitutional Amendment Act, 2016, based on the principle of 'One Nation, One Tax, One Market'.
The GST Council, a constitutional body under Article 279A, recommends GST rates and structural matters, distinct from GSTAT which adjudicates disputes.