Lok Sabha Question No. 156 (STARRED), answered on 2020-03-02
Subject: GST Appellate Tribunal
Ministry: FINANCE
Asked by: Chirag Paswan, Kanakmal Katara

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA STARRED QUESTION NO. 156 TO BE ANSWERED ON MARCH 02,2020

## GST APPELLATE TRIBUNAL

- 156 SHRI CHIRAG KUMAR PASWAN: SHRI KANAKMAL KATARA

Will the Minister of FINANCE be pleased to state:

- (a) the time by which Goods and Services Tax (GST) Appellate Tribunals are likely to ve constituted in Bihar, Rajasthan and Uttar Pradesh;
- (b) whether any guidelines or time limit has been fixed for the constitution of GST Appellate Tribunals in these states;
- (c) the details thereof; and if s0,
- (d) the names of districts in Bihar, Rajasthan and Uttar Pradesh where the benches of GST Appellate Tribunal are proposed to be constituted/opened along with the time JV which the said tribunals are likely to start operation?
- (a) to (d): A statement is laid on the Table of the House.

## ANSWER

FINANCE MINISTER (SMT NIRMALA SITHARAMAN)

-

## STATEMENT REEFERRED TO IN REPLY TO PARTS (A) TO (D) OF LOK SABHA STARRED) QUESTION NO. 156 FOR 02.03.2020 BY SHRI CHIRAG KUMAR PASWAN AND SHRI KANAKMAL KATARA REGARDING GST APPELLATE TRIBUNAL

- (a): Vide Notifications dated 21.08.2019 and 29.11.2019, the Central Government notified creation of State and Area Benches of GSTAT for state of Bihar and Rajasthan from which proposals were received. The Notifications dated 21.08.2019 and 29.11.2019 are placed at AnnexureIand Annexure-Il respectively. The proposal for the state of UP is to be decided in accordance with the Allahabad High Court judgement dated 31.05.2019 in PIL(Civil) 6800 of 2019, whereby, the Hon'ble High Court quashed the proposal dated 15.03.2019 of UP Govt. yet has
- (b): No timeline has been prescribed
- (c): Not Applicable:
- (d): The State Bench of GSTAT for Bihar is proposed to be constituted at Patna, whereas, for the state of Rajasthan, the state and area bench of Rajasthan are proposed to be constituted at Jaipur and respectively. The location for the GSTAT Benches for the state of Uttar Pradesh is to be approved by GST Council: Jodhpur yet

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## MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION

Delhi , thc 2st August, 2019 Ncw

Government, On the recommendation of the Goods and Services Tax Council, hereby and Appellate Tribunal (GSTAT) as pcr thc details contained in the tablc below and Arca Benches as per tke details contained in table 2 below with effect from the date of publication of this notification in the Gazette of India (Extraordinary): noli

Tablc-[

| S.No.                     | Narae of' State/Union Territory   | Location:                                       |
|---------------------------|-----------------------------------|-------------------------------------------------|
|                           | Anchra Pradesh                    | Vijayawada                                      |
| 2                         | Bihar                             | Palna                                           |
| 3                         | Chhattisgarh                      | Raipur                                          |
|                           | Dclhi                             | New Delhi                                       |
| 5                         | Goa                               | Panaji                                          |
| 6.                        | Gujaral                           | Ahmedabad                                       |
| 7                         | Haryana                           | Hisar                                           |
| 8                         | Himachal Pradesh                  | Shimla                                          |
| 9                         | Jharkhand                         | Ranchi                                          |
| 10                        | Karrataka                         | Bengaluru                                       |
|                           | Kcrala                            | Thiruvananthapuram                              |
| 12                        | Maharashtra                       | Mumbai                                          |
| 13.                       | Odisha                            | Cuttack                                         |
| 14.                       | Puducherry                        | Pondicherry                                     |
| 15.                       | Punjab                            | Chandig garh                                    |
| 16.                       | Tamil Nadu                        |                                                 |
| 17                        | Telangana                         | Iyderabad                                       |
| 18 .                      | Tripura                           | Agartala                                        |
| 19                        | Uttarak hand                      | Dchradun                                        |
| 20.                       |                                   | Kolkata                                         |
| 21                        | Assam                             |                                                 |
| 22                        | Arunachal Pradesh                 |                                                 |
| 23 .                      | Manipur                           | Common Stalc Bench of GSTAT at Guwahati , Assam |
| 24.                       | Nagaland                          |                                                 |
| 25                        | Sikkim                            |                                                 |
| UTs (Without Legislature) | UTs (Without Legislature)         | UTs (Without Legislature)                       |
| 26.                       | Andaman & Nicobar                 | Statc Bench of West Bengal (Kolkata)            |
| 27                        | Dacra & Nagar Havcli              | Statc Bench of Maharashtra (Mumbai)             |
|                           |                                   | Statc Bench of Maharashtra (Mumbai)             |
| 29                        | Lakshadwecp                       | Statc Bench of Kerala (Ernakulum)               |
| 30.                       | Chandigarh                        | Statc Bench of Punjab (Chandigarh)              |

|     |                | Tablc 2                                            |
|-----|----------------|----------------------------------------------------|
|     | Narre of Statc | Location:                                          |
|     | Andhra Pradesh | Onc Bench cach at Vishakhapatnam and Tirupati Area |
| 2   | Gujara?        | Onc Arca Bench each at Surat and Rajkot            |
| 3 , | Maharashtra    | Onc Arca Bench cach at Pune and Nagpur             |
|     | West Bengal    | TTwo Arca Benchcs at Kolkata                       |

MF A.50050/150/2018-Ad.IC(CESTAT) Secy

## MINISTRY OF FINANCE

## (Department of Revenue)

## NOTIFICATION

New Delhi, the 29th Novcmber, 2019

0. 4332(E}In cxcrcise of thc powcrs conferred by the sub-section 6 f scction 109 of the Central Central on thc recommendation of the Goods and Goods   and Services Tex Act, 2017, the and Services Tax Services Tax hereby notifies the creation of" thc Statc   Benches of the Goods the dctails containcd in thc table bclow and Arca Benchcs as pc: thc Appcllatc 'Tribunal (GSTAT) as per datc of publication of this notification in the Gazette of details contained in table 2 bclow, with cffect from thc India (Extraordinary):

## TABLE-[

|         | Name of State/Union Territory   | Location: Aiawl               |
|---------|---------------------------------|-------------------------------|
|         | Miroram                         |                               |
| 2       | Rajasthan                       | Jaipur                        |
| TABLE 2 | TABLE 2                         | TABLE 2                       |
|         | Name of State                   | Location:                     |
|         | Karnataka                       | Two Arca Benchcs at Bengaluru |
| 2       | Rajasthan                       | Onc Arca Bench at Jodhpur     |