---
title: "GST Appellate Tribunal (GSTAT): Role & Structure"
description: "The GST Appellate Tribunal (GSTAT) is India's key body for hearing GST appeals, crucial for ensuring fair tax administration and compliance."
url: "https://modeldiplomat.com/learn/glossary/gst-appellate-tribunal"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- The GST Appellate Tribunal is India's statutory body that hears appeals against orders of first appellate and revisional authorities under the Goods and Services Tax laws.
- Under which statutory provision is the GSTAT constituted?
- What pre-deposit must an appellant pay before filing before the GSTAT?
- How does the GSTAT differ from CESTAT?
- Why was the GSTAT delayed for several years after GST began?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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In May 2024, the Union Ministry of Finance appointed Justice (Retd.) Sanjaya Kumar Mishra as the first President of the GST Appellate Tribunal, headquartered at the Principal Bench in New Delhi.

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