WHO established GSTAT️ Central or State Government?

[00:00:00]Who establishes GST Appellate Tribunal?

[00:00:03]Central government or state government or both? Welcome to day 12 of G-Stat with Sharada. GST Appellate Tribunal it is established only by the Central Government. In fact, state government can only make a request Ultimately, Central Government can only form the Appellate Tribunal benches. But interestingly, all these are based on the recommendations of the GST Council.

[00:00:33]And in the GST Council comprises of representatives both from the Union Government and State Governments as per Article 279 of the Constitution. So, G-Stat comprises of two type of benches.

[00:00:46]One is the Principal Bench.

[00:00:48]State benches which are formed across various states in India.

[00:00:55]It is not something that is controlled by the respective state government I mean it can be added because the entire entire G-Stat including Principal and State [music] benches it is all works in national tribunal structure. So, in the manner of state revenue or harmonious interpretation of law across the India order or tax payers better remedy judicial or could be a good way or a good GST Appellate Tribunal can be expected to function. Now, what is the difference between this Principal Bench and State Bench? To know about it, come back tomorrow G-Stat with Sharada.