The Ministry of Finance, Department of Revenue, issued Notification vide F. No. A-50050/150/2018-CESTAT-DoR dated September 14, 2023, in accordance with the Central Goods and Services Tax Act, 2017, and superseding previous notifications, has established State Benches of the Goods and Services Tax Appellate Tribunal. The number of State Benches is determined for each state as per the table below, specifying the state, the corresponding number of benches, and their respective locations. This notification takes effect upon its publication in the Gazette of India (Extraordinary), and it is enacted based on the recommendation of the Goods and Services Tax Council namely:—