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Browse Law School Education Taxation GST & Constitutional Changes

UPDATE: 5.1 Dispute resolution by companies etc.

Resolution of disputes between Centre and States

The video mentions that since the States did not agree with the idea of a dispute settlement authority as it was perceived to be a loss of their sovereignty, the GST Council had been entrusted with the role of dispute resolution mechanism for the time being.

However, as on 31st July 2019, since the video was recorded, the following major change has taken place.

The GST Council, while exercising its recommendatory function decided to establish the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), a statutory tribunal for mediation of GST related disputes between the Centre and States.


New Delhi


Presided over by its president and comprising technical members (1 from Centre and 1 representing States)

Nature of forum

  • Common forum for disputes between the Centre and States.
  • Hear appeals against 1st appeal orders issued by the Appellate Authority under CGST and SGST laws.