Section 109: Appellate Tribunal and Benches thereof

Q: What does Section 109 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

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

Q: Is Section 109 SGST still in force?

Yes, Section 109 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 109 SGST?

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

Q: What is Dhara 109 SGST?

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

Q: How to cite Section 109 of The State Goods and Services Tax Act, 2017 (Model)?

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

Law on Tips Editorial Board

(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.