State Bench and Area Benches :
The Government shall, by notification, specify for each State or Union territory, a Bench of the Appellate Tribunal (hereafter in this Chapter, referred to as “State Bench”) for exercising the powers of the Appellate Tribunal within the concerned State or Union territory – section 109(6) of CGST Act.
Within State, number of Area Benches can be constituted on recommendation of GST Council – first proviso
to section 109(6) of CGST Act.
A State Bench can act as Appellate Tribunal for another State or union Territory – second proviso to section 109(6) of CGST Act.
The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases involving matters other than those referred to in section 109 (5) – section 109(7) of CGST Act.
Each State Bench and Area Benches of the Appellate Tribunal shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) and the State Government may designate the senior most Judicial Member in a State as the State President – section 109(9) of CGST Act.
Every State GST Tribunal will be headed by a State President, who will distribute, by general or special order,the business or transfer cases among Area Benches – section 109(6) of CGST Act.