Constitution of Appellate Tribunal and Benches thereof
Section 109, CGST Act
Straight from CBIC
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Amendment history
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Section 109 constitutes the Goods and Services Tax Appellate Tribunal (GSTAT) – a Principal Bench at New Delhi and State Benches – to hear appeals against Appellate/Revisional Authority orders.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The Principal Bench at New Delhi hears any appeal where PLACE OF SUPPLY is one of the issues; everything else goes to the State Bench – which is why a place-of-supply plea changes the forum.
Section 109 was recast by the Finance Act 2023 and the Tribunal was operationalised thereafter; appeals against older appellate orders remain within time because limitation under section 112 runs from the notified date.
Questions people actually ask
Real questions we get on this provision, answered straight.
Which bench hears our appeal?+
The State Bench, unless one of the issues is the place of supply – those go to the Principal Bench in New Delhi. Frame the grounds with that in mind, because raising place of supply moves the whole appeal.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
4,189 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) The Government shall, on the recommendations of the Council, by notification, establish with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority 2 [, or for conducting an examination or adjudicating the cases referred to in sub-section
(2) of section 171, if so notified under the said section].
(2) The jurisdiction, powers and authority conferred on the Appellate Tribunal shall be exercised by the Principal Bench and the State Benches constituted under sub-section
(3) and sub-section (4).
(3) The Government shall, by notification, constitute a Principal Bench of the Appellate Tribunal at New Delhi which shall consist of the President, a Judicial Member, a Technical Member (Centre) and a Technical Member (State).
(4) On the request of the State, the Government may, by notification, constitute such number of State Benches at such places and with such jurisdiction as may be recommended by the Council, which shall consist of two Judical Members, a Technial Member (Centre) and a Technical Member (State).
(5) The Principal Bench and the State Bench shall hear appeals against the orders passed by the Appellate Authority or the Revisional Authority: Provided that the cases in which any one of the issues involved relates to the place of supply, shall be heard only by the Principal Bench. 2 [Provided further that the matters referred to in sub-section
(2) of section 171 shall be examined or adjudicated only by the Principal Bench: Provided also that the Government may, on the recommendations of the Council, notify other cases or class of cases which shall be heard only by the Principal Bench.]
(6) 3 [Subject to the provisions of sub-section (5), the President] shall, from time to time, by a general or special order, distribute the business of the Appellate Tribunal among the Benches and may transfer cases from one Bench to another.
(7) The senior-most Judicial Member within the State Benches, as may be notified, shall act as the Vice-President for such State Benches and shall exercise such powers of the President as may be prescribed, but for all other purposes be considered as a Member.
(8) Appeals, where the tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed fifty lakh rupees and which does not involve any question of law may, with the approval of the President, and subject to such conditions as may be prescribed on the recommendations of the Council, be heard by a single Member, and in all other cases, shall be heard together by one Judicial Member and one Technical Member
(9) If, after hearing the case, the Members differ in their opinion on any point or points, such Member shall state the point or points on which they differ, and the President shall refer such case for hearing,—
(a) where the appeal was originally heard by Members of a State Bench, to another Member of a State Bench within the State or, where no such other State Bench is available within the State, to a Member of a State Bench in another State;
(b) where the appeal was originally heard by Members of the Principal Bench, to another Member from the Principal Bench or, where no such other Member is available, to a Member of any State Bench, and such point or points shall be decided according to the majority opinion including the opinion of the Members who first heard the case.
(10) The Government may, in consultation with the President, for the administrative efficiency, transfer Members from one Bench to another Bench: Provided that a Technical Member (State) of a State Bench may be transferred to a State Bench only of the same State in which he was originally appointed, in consultation with the State Government.
(11) No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid merely on the ground of the existence of any vacancy or defect in the constitution of the Appellate Tribunal.]
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S. ESHA CON v. GOODS AND SERVICE TAX OFFICER (STATE TAX)
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M/S. SRISAI PUJITHA CONSTRUCTIONS v. GOODS AND SERVICE TAX OFFICER
Read the judgment PDF →
SUDHAKAR BODALA v. GOODS AND SERVICE TAX OFFICER
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-01 · Substituted
28/2023 – CT
Substituted ( w.e.f. 1st August, 2023 vide Notification No. 28/2023 – CT dated 31st July, 2023. ) by s. 149 of The Finance Act 2023 (No. 8 of 2023).
date not stated · Inserted
Inserted by section 142 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
date not stated · Substituted
Substituted by section 142 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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