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      Question

      The new GST appellate structure includes how many State

      Benches under the GSTAT framework?
      A 21 Correct Answer Incorrect Answer
      B 25 Correct Answer Incorrect Answer
      C 28 Correct Answer Incorrect Answer
      D 31 Correct Answer Incorrect Answer
      E 36 Correct Answer Incorrect Answer

      Solution

      The Goods and Services Tax Appellate Tribunal (GSTAT) features a Principal Bench in New Delhi supported by 31 State Benches. A dedicated digital e-Courts Portal enables online filing, case tracking, and virtual hearings, expanding accessibility across states.

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