SECTION 109 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – APPELLATE TRIBUNAL – CONSTITUTION OF NATIONAL BENCH OF THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL (GSTAT) AT NEW DELHI

NOTIFICATION NO. S.O. 1359(E) [NO.1/2019(F.NO.A.50050/99/2018-AD.1C (CESTAT))], DATED 13-3-2019

In exercise of the powers conferred by the section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Council, hereby notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the Gazette of India (Extraordinary).