In exercise of the powers conferred by the sub section 6 of section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the creation of the state benches of the Goods and Services Tax Appellate Tribunal (GSTAT). In Maharashtra State, there will be one area bench each at Pune and Nagpur, informs a press release by Department of Revenue, Ministry of Finance.