Goods and Services Tax Appellate Tribunal

What is GSTAT?

The Goods and Services Tax Appellate Tribunal (GSTAT) is a specialized appellate authority responsible for resolving disputes that arise under the GST (Goods and Services Tax) laws in India. It deals with matters related to GST and was established under Section 109 of the Central Goods and Services Tax Act, 2017. GSTAT operates under the oversight of the Ministry of Finance, Government of India.

Historical Evolution

Goods and Services Tax was introduced in India through Constitution (One Hundred And First Amendment) Act, 2016 on the 8th of September, 2016. The amendment established GST Council for the smooth functioning of this tax, consultation, and cooperation between the centre and states. The GST Council consists of the Union Finance Minister who acts as the chairperson, the union minister of State who is in charge of the revenue of finance, and the minister in charge of finance of taxation or any other minister nominated by each state government as members.

On 23rd January 2019, the union cabinet approved the creation of a national bench for GSTAT. This issue was then shifted to acquire assent by the GST council. In its 49th meeting on 18th February 2023, the GST council approved the creation of a national bench of the goods and services tax appellate tribunal in principle. It was agreed to be situated at New Delhi and presided over by its president. It was also notified that the GSTAT will consist of two technical members, one from the state and one from the center. On 14th September 2023, the Ministry of Finance notified 31 benches of the GST Appellate Tribunal which were to be set up in all states and Union Territories. The GSTAT (Procedure) Rules, 2025 were notified on 24th April, 2025.

Official Definition of GSTAT

As Defined in Legislation

Central Goods and Services Tax (CGST) Act, 2017

The Goods and Services Tax Appellate Tribunal (GSTAT) is a specialized appellate body established under the Central Goods and Services Tax (CGST) Act, 2017. Section 2(9) of the Act defines the "Appellate Tribunal" as the Goods and Services Tax Appellate Tribunal constituted under Section 109. The Sub-Sections under Section 109 define the mandate and working of the GSTAT. Section 109(1) reads as follows.

Constitution of Appellate Tribunal and Benches thereof.— (1) The Government shall, on the recommendations of the Council, by notification, constitute 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.

Legal Provisions Related to GSTAT

The main legal provisions of the GSTAT flow from the Central Goods and Services Tax (CGST) Act, 2017 and the rules made thereunder.

Qualification of Members

The qualifications for the President and Members are detailed in Section 110 of the CGST Act, 2017.

• S 110(1)(a) The President must be a person who has been a Judge of the Supreme Court, or is or has been the Chief Justice of a High Court, or has been a Judge of a High Court for at least five years .
• S 110(1)(a) A Judicial Member must be a person who has been a Judge of the High Court; or is or has been a District Judge qualified to be appointed as a High Court Judge; or has been a Member of the Indian Legal Service (not below Additional Secretary) for at least three years.
• S 110(1)(c) A Technical Member (Centre) must be a person who is or has been a member of the Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A.
• S 110(1)(d) A Technical Member (State) must be a person who is or has been an officer of the State Government at a rank not below Additional Commissioner of Value Added Tax with at least three years of experience in the administration of an existing law or in the field of finance and taxation.

Appointment of members

The appointment procedures are laid out in Section 110 of the CGST Act and Rules 3 and 4 of the GSTAT Rules, 2023.

• S 110(4) The Search-cum-Selection Committee, constituted under the section is responsible for recommending candidates.
• S 110(2) The President and Judicial Members of the National Bench are appointed by the Government after consultation with the Chief Justice of India.
• S 110 (4) Judicial Members of the State Bench are appointed by the State Government after consultation with the Chief Justice of the respective High Court.
• Rule 3 (2023 Rules) details the process of issuing vacancy circulars and shortlisting candidates for personal interaction.
• Rule 4 (2023 Rules) outlines the procedure for re-appointment, which is considered in the same manner as a new appointment but gives additional weightage for prior experience and performance in the Tribunal.

Term of Office

The term of office for the President and Members is specified in Section 110 of the CGST Act, 2017:

• S 110(9) The President shall hold office for a term of three years or until attaining the age of seventy years, whichever is earlier.
• S 110(10) Judicial Member and State President shall hold office for a term of three years or until attaining the age of sixty-five years, whichever is earlier.
• S 110(11) Technical Member (Centre or State) shall hold office for a term of five years or until attaining the age of sixty-five years, whichever is earlier.

Conditions of Service

The salary, allowances, and other conditions are governed by the GSTAT Rules, 2023.

• Rule 8: The President is paid a fixed salary of ₹2,50,000 per month, and a Member is paid a salary of ₹2,25,000 per month.
• Rule 9: The President and Members are entitled to allowances and benefits applicable to a Group 'A' Government of India officer. They are also eligible for house rent reimbursement up to ₹1,50,000 for the President and ₹1,25,000 for Members.
• Rule 16: Any service conditions not explicitly covered by the rules are governed by the rules applicable to a Group 'A' Government of India officer. A two-year restriction is placed on accepting employment with any person who was a party to a proceeding before the Tribunal.
• Rule 5: No person can be appointed as President or Member unless they are declared medically fit by a specified authority.

Removal/Resignation of Members

The process for resignation and removal is detailed in the CGST Act, 2017, and the GSTAT Rules, 2023.

• S 110(12) The President or a Member may resign by submitting a written notice and shall continue in office for three months or until a successor is appointed, whichever is earlier.
• S 110(13) Specifies the grounds for removal from office, including being adjudged an insolvent, conviction of an offence involving moral turpitude, physical or mental incapacity, or abuse of position.
• Rule 7 (2023 Rules) Details the procedure for conducting an inquiry into complaints made against the President or a Member.

Jurisdiction

The jurisdiction of the GSTAT and its benches is defined in the CGST Act, 2017.

• S 112 Governs the filing of appeals to the GSTAT against orders passed by the Appellate Authority (under S 107) or Revisional Authority (under S 108).
• S 109(5) Confers jurisdiction upon the National Bench (Principal Bench) to hear appeals where one of the issues relates to the "place of supply."
• S 109(7) Confers jurisdiction upon the State and Area Benches to hear appeals on all other matters.

Power and Procedure

The powers and procedures of the GSTAT are outlined in the CGST Act, 2017.

• S 111(1) States that the Tribunal shall not be bound by the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and has the power to regulate its own procedure.
• S 111(2) Grants the Tribunal the same powers as a civil court for matters such as summoning witnesses, enforcing attendance, requiring the discovery and production of documents, and receiving evidence on affidavits.

Provision for Appeal from GSTAT

The CGST Act, 2017 provides for further appeals from the orders of the GSTAT.

• S 117 Provides for an appeal to the High Court from an order of the State Bench or Area Bench, provided the case involves a substantial question of law.
• S 118 Provides for an appeal to the Supreme Court from any order passed by the National Bench.

As Defined in Government Reports

The establishment of the GSTAT was a structured process, evolving from high-level approvals and key recommendations from the GST Council. These decisions serve as the foundational government reports for its creation.

On January 23, 2019, the Union Cabinet gave its approval for the creation of a national bench for the GSTAT. This decision marked the initial formal step by the Central Government to establish a specialized appellate body for GST disputes, laying the groundwork for the subsequent actions by the GST Council. In its 49th meeting on February 18, 2023, the GST Council made the principal recommendations that defined the GSTAT's initial structure. The Council approved the creation of the national bench in principle, deciding that it would:

• Be situated in New Delhi.
• Be presided over by the President of the GSTAT.
• Consist of two Technical Members, one from the Centre and one from the States.

The minutes from the 53rd meeting held on June 22, 2024, provided a status update and recommended key amendments to facilitate the GSTAT's operationalization. The Law Committee's recommendations, as adopted by the Council, included:

• Providing an enabling provision to notify the specific scope of cases that can be heard by the Principal Bench (Agenda Item 3(iii)(b)).
• Establishing a "sunset clause" for the anti-profiteering provisions under Section 171, with the GSTAT designated as the authority to handle these cases (Agenda Item 3(iii)(a)).
• Revising the time limit for filing appeals to align with the operational readiness of the GSTAT benches and its online portal (Agenda Item 3(ii)).

Governance Framework

The primary governing legislation for GSTAT is the Central Goods and Services Tax Act, 2017, which establishes its authority and defines its functions.

Benches

GSTAT comprises a Principal bench and 31 State benches. Section 109 of Central Goods and Services Tax Act, 2017 gives the power to the central government to constitute benches of GSTAT. The Tribunal is headed by the President who is to be a Judge of the Supreme Court or a past/present Chief Justice of a High Court. Besides the President, the Principal Bench has three other Members- one Judicial Member and two Technical Members, one from the Centre and another from the States. All other Benches have four Members each-Two Judicial Members and two Technical Members, one from the Centre and one from the State. The Cenral Givernemnt has sanctioned a total of 128 posts for the members of GSTAT.

Principal Bench: Section 109(3) provides for establishment of 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).

State Bench: Section 109(4) provides for establishment of State Benches, consisting of two Judicial Members, a Technical Member (Centre) and a Technical Member (State). Further, Section 109(7) provides that the senior most judicial member within the state benches shall act as the Vice-President for such State Benches. The state bench (including the circut and sitting bench) is constituted as per notification S.O. 3048(E), issued on 31st July 2024 wherein, it specifies the state, the number of benches for each state, the location, and with sitting or circuit bench. According to the notification, each states across India have its designated benches.

• Gujarat, Karnataka, Rajasthan, Tamil Nadu, and Puducherry are constituted with two benches each.
• Maharashtra and Uttar Pradesh with three benches each.
• Andaman and Nicobar Islands, West Bengal, and Sikkim with 2 benches together. The notification also provides for circut and sitting benches. The circuit benches ought to come into operation as and when determined by the President of GSTAT, which is dependent on the volume of appeals filed in that particular jurisdiction. Also, one Judicial Member and one Technical Member will be involved in the additional associated with the bench.

Eligibility of Members

The "Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023." provide for appointment and conditions of service of president and its members. The key eligibility criterias include-

• The president must be a Supreme Court judge or have served the High Court as the Chief Justice to be considered for the GST Appellate Tribunal. The appointment is done through a “Search-cum-Selection Committee”, led by the Hon’ble CJI of India.
• The Judicial member must be a High Court Judge or has served as an Additional District Judge or a District Judge for a period of 10 years.
• The Technical Member (Centre) must be an Indian Revenue Service member belonging to Group A or must be a member of All India Service with three years of experience in administering GST in the Central Government. Also, the Technical Member from the Centre should have completed twenty-five years in Group A services..
• The Technical Member (state) must be a state government officer or All India Service officer with the rank above Additional Commissioner of Value Added Tax; also, the rank should be above the First Appellate Authority. The Technical Member from the state must have completed twenty-five years in Group A Services or equivalent and three years administering GST or finance and taxation in the State Government.
• The maximum age for GST Appellate Tribunal Members is seventy for the President, sixty-five for Judicial Members and state Presidents, and sixty-five for Technical Members (Centre or state).

Subject Matter Jurisdiction

The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted by the Government of India under section 109 of the Central Goods and Services Tax (CGST) Act, 2017 to hear appeals against the orders passed by the Appellate or Revisional authorities under sections 107 or 108 of the CGST Act, 2017. Appeals to the Appellate Tribunal are covered under Section 112. As provided in Notification No. 12/2024-Central Tax, which was notified on 10th July 2024, it clarified the appeal procedure to be followed in the GSTAT, which included the filing requirements and forms. Rule 110 and 111 to of CGST Rules, 2017 provides for electronic filing of appeal and applications in the GSTAT and the manner thereof.

The Principal Bench, led by the President, focuses on issues related to the place of supply, while regional and state benches handle appeals within specific regions. The Principal Bench of GSTAT has also been empowered to adjudicate or examine cases relating to anti-profiteering under section 171 of the CGST Act, 2017. The distribution of responsibilities among members is decided by the President and state President. If a member is absent, an appeal may be heard by two or, in certain cases, a single member. The government has the flexibility to transfer members for administrative convenience, acknowledging the differences in roles and requirements between the Centre and the states.

Procedural Framework

The GSTAT (Procedure) Rules, 2025, framed under Section 111 of the Central Goods and Services Tax Act, 2017, regulate the procedure and functioning of the Goods and Services Tax Appellate Tribunal (GSTAT). While Section 111 makes the Tribunal bound by the procedure laid down in the Code of Civil Procedure, 1908, it is also guided by the principles of natural justice. The Rules institutionalize key procedural elements such as digital filing protocols, prescribed formats for pleadings, standardized cause list procedures, and defined timeframes for pronouncement of orders.

To enhance efficiency, the rules streamline procedural timelines for filing, listing, and disposal of appeals. The introduction of electronic filing, automatic defect tracking, and structured scheduling helps ensure swift case progression, thereby reducing pendency and enhancing case turnover.

For greater transparency, the rules mandate daily publication of cause lists, maintenance of digitized appeal registers, and formalized inspection procedures. These provisions enable stakeholders to easily track the progress of cases, fostering public trust in the Tribunal’s functioning.

To promote consistency, the use of standard forms, uniform filing formats, and fixed procedural time limits has been made mandatory across all Benches. This ensures uniformity in processes, minimizes discretion, and enhances clarity and fairness in Tribunal practices nationwide.

Electronic filing and processing of appeals

The rules specify the procedure for electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode. Rule 115 states that every appeal or application to be filed before the Appellate Tribunal shall be uploaded electronically on the GSTAT portal. All appeals and applications filed before the Appellate Tribunal shall be scrutinised and processed electronically through the GSTAT portal and all notices, communications and summons shall be issued electronically and signed in the manner provided on the said portal. All replies filed and documents that are or may be required to be presented before the Appellate Tribunal, either on the directions of the said Tribunal or otherwise, shall be signed,verified and uploaded electronically on the GSTAT portal. All proceedings before the Appellate Tribunal shall be conducted through the GSTAT portal and all such proceedings shall be recorded on the said portal. A summary of the final order passed by the Appellate Tribunal, or any bench thereof, in respect of any appeal shall be uploaded in the form specified in the CGST Rules for this purpose. All hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode.

Centralized Online Portal for Case Management:

The GSTAT has adopted a fully integrated electronic platform for the management of appeals and related matters. This online portal facilitates the e-filing of appeals, submission of supporting documents, communication of notices, issuance of orders, and tracking of case status. All interactions between the parties, their representatives, and the Tribunal are conducted through this portal, significantly reducing paperwork and improving efficiency.

Hybrid Hearing Facility for Broader Access:

To improve accessibility and convenience, especially for parties located far from the Tribunal’s Bench locations, the Rules permit hybrid hearings. This enables parties, legal representatives, or even witnesses to participate in proceedings via secure video conferencing. Hybrid hearings help reduce logistical challenges, travel expenses, and delays, particularly for parties in remote or distant regions. The Tribunal ensures that such virtual participation maintains the same decorum and procedural fairness as physical hearings.

GSTAT Authorities:

As of notification dated 28th July 2024, on the direction of the President of India, the notification was released regarding “Group B” and “Group C” services in GSTAT as per Central Civil Service Rules, 1965. Wherein, for each service, three categories of authorities are being posted.

• Group B
  • Appointing Authority - They are the President of GSTAT, and in their absence, it will be Judicial Member of the Principal Bench of GSTAT.
  • Disciplinary Authority - The same as appointing authority, who is again competent to penalize or “impose penalties”.
  • Appellate Authority - Secretary, Revenue Department, Ministry of Finance.

• Group C
  • Appointing Authority - They are the Registrar of GSTAT, and in their absence, it is the Joint Secretary, Revenue Department, Ministry of Finance.
  • Disciplinary Authority - The same appointing authority, who is again competent to penalize or “impose penalties”.
  • Appellate Authority - President of GSTAT.

Digital Transformation

GSTAT Portal

GSTAT portal embraced digitization to streamline its operations and enhance accessibility. This checklist outlines the digital aspects of its functioning:

• Availability of Case Information: Information about cases, including status and case numbers, is accessible online.
• Disposal Standards: GSTAT maintains records of case disposal, ensuring transparency and accountability.

Research that Engages With GSTAT

GSTAT Coalition India

The GSTAT Coalition in India assembled experts from various fields to advocate for the swift development of the GST Appellate Tribunal. This coalition formulated several design principles for GSTAT's technology and administration. These principles aimed to ensure that GSTAT is citizen-centric, independent from other government organs, federal in nature, digitally accessible to the public, and resilient. In addition to these principles, the coalition also provided practical recommendations for implementing them effectively. A recommendation was also made to establish institutional capacity for technology and data analytics through an in-house team for ICT functions.

The coalition discussed the technological architecture for GSTAT, covering digitization, integration of vertical and horizontal chains, the Case Management System (CMS), digital citizen experience, data and analytics capabilities, and cloud infrastructure.

It came up with the following research documents

• Technology and Administration of GST Appellate Tribunal
• The Goods and Services Tax Appellate Tribunal – A Concept Note
• Joint Note on the Constitution of the GST Appellate Tribunal (GSTAT)
• Note on GSTAT: State Level vs National Level, February 2023