The Union Cabinet, chaired by Prime Minister Narendra Modi, has approved the setting up of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).
The GSTAT will act as a forum for second appeal in GST laws and the first common forum of dispute resolution between Centre and States. Its National Bench shall be situated at New Delhi. It will be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State).
The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GST Appellate Tribunal, which is common under the Central as well as State GST Acts. Being a common forum, GSTAT will will ensure uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country.