GST Appellate Tribunal Kolkata Bench Starts Functioning

The Goods and Services Tax Appellate Tribunal (GSTAT) has now started its functioning at the Kolkata Bench. This move is important for the taxpayers and businesses in West Bengal, as well as Sikkim and the Andaman and Nicobar Islands.

The Kolkata Bench will hear appeals under the relevant provisions of the Central Goods and Services Tax Act, 2017 and the respective State/Union Territory GST Act, as applicable.

Jurisdiction of Kolkata Bench

The Kolkata Bench will exercise jurisdiction over:

• West Bengal
• Sikkim
• Andaman and Nicobar Islands

Address of Kolkata Bench GSTAT

The Kolkata Bench of the GSTAT is located at 2/5, Judges Court Road, Alipore, Kolkata-700027 (Old Door Sanchar Bhawan).

Governing Rules

The process for filing the appeals before this GSTAT will be governed by Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. Taxpayers can access the GSTAT Rules and other orders issued by the tribunal on the GSTAT portal under the “NOTICE” section.

Contact Number

To assist with the filing process, a toll-free helpline number 1800-103-4782 is available. Additionally, the portal provides a facility to raise issues or difficulties through the Incident Report Form.