Section 109: Appellate Tribunal and Benches thereof.

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 of 2017

(1) The Goods and Services Tax Tribunal constituted by the Central Government shall be the Appellate Tribunal under this Act for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.

(2) The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be governed as per section 109 of the Central Goods and Services Tax Act or the rules made thereunder.

Where this provision sits

Act	The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section	109
Marginal note	Appellate Tribunal and Benches thereof.
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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