FM launches GST appellate tribunal

India launched the Goods and Services Tax Appellate Tribunal (GSTAT) on Wednesday, creating a unified dispute resolution mechanism that finance minister Nirmala Sitharaman described as the “spine” of the country’s indirect tax system.

- Rajeev Jayaswal

The tribunal represents “cooperative federalism in action at its best”, providing a single appellate forum for GST disputes across the nation, Sitharaman said at the launch event in Delhi.

GSTAT will function through a principal bench in New Delhi and 31 state benches across 45 locations nationwide. Each bench comprises two judicial members and one technical member each from the Centre and states, ensuring balanced expertise.

The launch marks a significant milestone eight years after GST's introduction in 2017, which unified India’s fragmented indirect tax structure into “One Nation, One Tax, One Market”, Sitharaman said, adding that since then, the GST Council, working with states and union territories, has refined and strengthened the system.