Constitution of Appellate Tribunal and Benches thereof
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 109 of the Central Goods and Services Tax Act, 2017 deals with constitution of Appellate Tribunal and Benches thereof. 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 The Act was enacted on 12 Apr 2017.
1[109. Constitution of Appellate Tribunal and Benches thereof.--- (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 sections 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) 1[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.]
Section 109, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 27
- Arunachal Pradesh Goods and Services Tax Act s. 109
- Arunachal Pradesh Goods and Services Tax Act s. 109 Appellate Tribunal and Benches thereof
- Assam Goods and Services Tax Act s. 109
- s. 2 Definitions
- Chhattisgarh Goods and Services Tax Act s. 108
- Delhi Goods and Services Tax Act s. 109
- Finance Act s. 125 Amendment of Section 109
- Finance Act s. 149 Substitution of section 109
- Finance Act, 2024 (No. 2) s. 142 Amendment of section 109
- Goa Goods and Services Tax Act s. 109
- Gujarat Goods and Services Tax Act s. 174
- Jharkhand Goods and Service Tax Act s. 109
and 15 more
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Mr. Rakesh Sharma, learned counsel and Mr.Balram Sharma, learned Deputy Solicitor General of India, accept service of notice on behalf of respondents no.1, 3 and 4 and respondent no.2, respectively. Though the impugned order is appealable to the GST Tribunal constituted under Section 109 of the Central Goods and Services Tax Act, 2017 under Section 112 of the said Act and since it is not disputed that the said Tribunal has not yet been constituted for the State of Himachal Pradesh, there shall be stay of all further proceedings pursuant to the impugned order till 30th April, 2024. List on 30th …
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… Mr.Rakesh Sharma, learned counsel, appears, waives and accepts service of notice on behalf of respondents No.1, 3 and 4 and Mr.Balram Sharma, learned Deputy Solicitor General of India, on behalf of respondent No.2. Though the impugned order is appealable to the GST Tribunal constituted under Section 109 of the Central Goods and Services Tax Act, 2017 under Section 112 of the said Act and since it is not disputed that the said Tribunal has not yet been constituted for the State of Himachal Pradesh, there shall be stay of all further proceedings pursuant to the impugned order till 30.04.2024. Replies, as prayed, …
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… Mr. Rakesh Sharma, learned counsel and Mr.Balram Sharma, learned Deputy Solicitor General of India, accept service of notice on behalf of respondents no.1, 3 and 4 and respondent no.2, respectively. Though the impugned order is appealable to the GST Tribunal constituted under Section 109 of the Central Goods and Services Tax Act, 2017 under Section 112 of the said Act and since it is not disputed that the said Tribunal has not yet been constituted for the State of Himachal Pradesh, there shall be stay of all further proceedings pursuant to the impugned order till 30th April, 2024. List on 30th …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 109
What does Section 109 of the Central Goods and Services Tax Act deal with?
Section 109 of the Central Goods and Services Tax Act is headed "Constitution of Appellate Tribunal and Benches thereof". [109. Constitution of Appellate Tribunal and Benches thereof.--- (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 hearin
How do I find court cases under Section 109 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 109, section 109 CGST Act, section 109 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 109 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 171 (Anti-profiteering measure), so none of them can safely be read on its own. 27 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently ROD No. 09/2019-Central Tax dated 03.12.2019 (2019).
When was Section 109 of the Central Goods and Services Tax Act enacted?
Section 109 of the Central Goods and Services Tax Act, cited as CGST Act 109, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.