Section 109: GSTAT Benches, and What Only Delhi Can Hear

Section 109 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Two kinds of Bench, differently composed, with a reserved list that sends certain appeals to New Delhi regardless of where the taxpayer is.

Section 109(2): the jurisdiction, powers and authority of the Appellate Tribunal are exercised by the Principal Bench and the State Benches. 109(3): the Government shall, by notification, constitute a Principal Bench at New Delhi, consisting of the President, a Judicial Member, a Technical Member (Centre) and a Technical Member (State). 109(4): on the request of the State, the Government may constitute State Benches at such places and with such jurisdiction as recommended by the Council, each consisting of two Judicial Members, a Technical Member (Centre) and a Technical Member (State). 109(5): both hear appeals from the Appellate Authority or Revisional Authority — provided that cases in which any one of the issues involved relates to the place of supply shall be heard only by the Principal Bench.

The two Benches

Note the composition difference: the Principal Bench has the President and one Judicial Member; a State Bench has two Judicial Members. Both have one Technical Member from each of the Centre and the State.

The place-of-supply reservation

"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."

"Any one of the issues." Not the principal issue, not the only issue — any one. So an appeal raising five grounds, of which one concerns place of supply, goes to the Principal Bench.

Why the reservation exists. Place of supply determines whether tax was payable to the Centre and a State as CGST and SGST or to the Centre as IGST, and therefore which government receives the revenue. A State Bench deciding it would be deciding a question between States.

What it means in practice:

• an appeal from anywhere in India goes to New Delhi if any issue touches place of supply;
• the ground should be identified in the grounds of appeal so the appeal is filed before the right Bench;
• a mixed appeal cannot be split — the whole appeal goes to the Principal Bench;
• conversely, where place of supply is not genuinely in issue, framing a ground so as to raise it merely to reach the Principal Bench is unlikely to help and adds cost.

And it interacts with the advance ruling position. Place of supply is not among the seven questions in s.97(2), so an Advance Ruling Authority cannot decide it — while the Tribunal can, but only through the Principal Bench. What an advance ruling cannot decide →

The other reserved categories

The second proviso to s.109(5): the matters referred to in s.171(2) shall be examined or adjudicated only by the Principal Bench.

Section 171 is the anti-profiteering provision, and s.171(2) concerns the authority examining whether input tax credits availed or a reduction in the rate of tax have resulted in a commensurate reduction in price. Section 109(1) as it now stands also refers to the Appellate Tribunal being the authority referred to in s.171(2), if so notified under that section.

The third proviso: the Government may, on the recommendations of the Council, notify other cases or classes of cases to be heard only by the Principal Bench. So the reserved list can grow by notification and should be checked.

Distribution of business

Section 109(6): subject to 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.

"Subject to sub-section (5)" — the President's distribution power cannot override the place-of-supply and s.171(2) reservations.

Section 109(7): the senior-most Judicial Member within the State Benches, as notified, shall act as Vice-President for those State Benches and exercise such powers of the President as may be delegated.

The transfer power matters practically. Where a taxpayer has related appeals before different State Benches — the same issue for the same PAN in different States — an application to the President for transfer to a single Bench is the route to a consistent outcome, and it is worth making early. Multi-State audits →

Filing before the right Bench

1. Identify the issues in the grounds of appeal precisely, and flag any that touch place of supply.
2. Check the notification constituting the State Bench with jurisdiction over your registration.
3. Check the reserved list — place of supply, s.171(2), and anything notified under the third proviso.
4. Where related appeals exist across States, consider an application to the President under s.109(6) for transfer to one Bench.
5. Where an appeal is filed before the wrong Bench, the answer is usually a transfer under s.109(6) rather than a fresh appeal — but the limitation position should be checked at once, since a defective filing does not stop time running.

Key takeaways

• The Tribunal comprises a Principal Bench at New Delhi and State Benches notified on the State's request.
• Principal Bench: President, one Judicial Member, and a Technical Member each from the Centre and State.
• State Bench: two Judicial Members, and a Technical Member each from the Centre and State.
• Any issue relating to place of supply sends the whole appeal to the Principal Bench.
• Section 171(2) matters, and any class notified under the third proviso, are also reserved to it.
• The President distributes business and may transfer cases, subject to those reservations.

Read next

• Section 112: Appeal to the GSTAT and the Second Pre-Deposit
• Rule 110: APL-05, APL-02A and GSTAT E-Filing
• Section 113: Orders of the Tribunal, and the Power to Remand
• Section 118: Appeal to the Supreme Court and the Principal Bench

Disclaimer: Positions stated as on 5 September 2026, based on the CGST Act as amended to 31 March 2026 (ICAI Bare Law, 12th edition). The constitution and jurisdiction of State Benches operate by notification and should be verified before filing.