GSTAT Announces New Bench Composition and Case Classification Rules Effective August 1:

The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a fresh office order for re-constitution of its benches and a new regime for classification of cases. The changes will be effective August 1, 2026.

The decision comes in the wake of appointment of three new Technical Members (State) at the GSTAT benches at Chennai, Madurai and Delhi. Before making these changes the tribunal also considered the feedback received following the earlier office order issued on May 14, 2026.

Key Takeaways

Benches Re-constituted: The GSTAT has re-constituted the composition of its benches and updated the allocation of work among them.

Revised Classification of Cases: Cases shall now be classified under a revised system as per Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

Special Rules for Bengaluru: Separate classification system introduced specially for Bengaluru Bench (Karnataka).

Part-Heard Cases: Directions are also laid down in the order concerning the disposition of cases already partly heard.

Registry Guidelines: New guidelines have been issued to assist the Registry to classify and assign cases correctly.

The new arrangements are intended to ensure the smooth functioning of the GST Appellate Tribunal across its benches and to improve the efficiency of case allocation.

For complete information, refer to the following order: