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      Question

      How many State Benches of the GSTAT have been

      established across various states to decide general GST disputes?Β 
      A 15 Benches Correct Answer Incorrect Answer
      B 25 Benches Correct Answer Incorrect Answer
      C 31 Benches Correct Answer Incorrect Answer
      D 50 Benches Correct Answer Incorrect Answer
      E 12 Benches Correct Answer Incorrect Answer

      Solution

      To ensure nationwide coverage and reduce the backlog, 31 State Benches have been established across India. A total of 31 State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) have been notified/established to decide general GST disputes across various states and union territories in India. These benches are distributed across 45 locations to ensure regional access for taxpayers, operating alongside one Principal Bench in New Delhi.Β 

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