National Bench and Regional Benches :
The National Bench of the Appellate Tribunal shall be situated at New Delhi which shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State) – section 109(3) of CGST Act.
The Government shall, on the recommendations of the Council, by notification, constitute such number of Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) – section 109(4) of CGST Act.
The National Bench or Regional Benches of the Appellate Tribunal shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues involved relates to the place of supply – section 109(5) of CGST Act.
National Bench of Tribunal will be headed by a President, who will distribute, by general or special order,the business or transfer cases among Regional Benches – section 109(6) of CGST Act.