Section 109: Appellate Tribunal and Benches thereof

Q: What does Section 109 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 109 GST pertains to "Appellate Tribunal and Benches thereof". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 109 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs appellate Tribunal and Benches thereof. As verified on 19 May 2026.

Q: Is Section 109 GST still in force?

Yes, Section 109 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 109 GST?

धारा 109 GST is the Devanagari Hindi reference for Section 109 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 109 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs appellate Tribunal and Benches thereof. As verified on 19 May 2026.

Q: What is Dhara 109 GST?

Dhara 109 GST is the Roman Hindi reference for Section 109 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 109 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs appellate Tribunal and Benches thereof. As verified on 19 May 2026.

Q: How to cite Section 109 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 109, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 109 (India).

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(1)

Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.

(2)

The constitution and jurisdiction of the State Bench and the Area Benches located in the State shall be in accordance with the provisions of section 109 of the Central Goods and Services Tax Act or the rules made thereunder.