GST gets its first dispute resolution tribunal on 'place of supply' issue

The decision was taken six months after the GST Council in July approved setting up one national and three regional benches of the appellate tribunal

The Union Cabinet on Wednesday approved a proposal to set up a national bench of the goods and services tax (GST) appellate tribunal (GSTAT) in Delhi. The apex appellate tribunal would deal with disputes between GST taxpayers and tax authorities predominantly arising out of the “place of supply” issue.

Place of supply issue becomes critical, especially in case of supply of services by a company having presence in two or more states, or in the case of imports and exports.

The decision was taken six months after the GST Council, in its July 2018 meeting, had approved setting up one national and