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RAS question

How many State Benches does GSTAT have across the country?

Correct answer: (B) 31.

GSTAT has 31 State Benches across 45 locations in India, apart from its Principal Bench in New Delhi.

  1. (A)

    21

  2. (B)

    31

  3. (C)

    41

  4. (D)

    51

Explanation

GSTAT, the Goods and Services Tax Appellate Tribunal, has 31 State Benches spread across 45 locations in India. This matters because GSTAT is the statutory appellate body under GST law for appeals against orders passed by GST Appellate Authorities. In the appellate chain, it functions as the second forum after the first appellate authority and before cases move towards the High Courts. The PIB release also notes that GSTAT has a Principal Bench in New Delhi, so the MCQ is asking specifically for the number of State Benches, not the total number of places where the tribunal operates. Hence, among the options, 31 is the only figure that matches the official structure.

Why the other options are wrong

  • (A) 21 understates the official count, because the PIB release says GSTAT will function through 31 State Benches.
  • (C) 41 is too high; the official figure is 31 State Benches, while 45 refers to locations, not State Benches.
  • (D) 51 is not supported by the official release, which gives 31 State Benches across 45 locations.

Concept

This tests current-affairs awareness of the GST institutional framework, especially appellate bodies and tax-dispute resolution. Such facts matter in RAS preparation because they connect governance, economy and recent official institutional developments.

Source

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