GST Tribunal: Principal bench to decide on inter-state supply

The Principal Bench of the proposed Appellate Tribunal for the Goods and Services Tax (GST) would decide on the cases relating to inter-state supply and place of supply. The state benches or boards would hear matters relating to intra-state GST issues such as the rates of tax, exemptions and input tax. “The work of the Principal and state benches is based on the recommendation of the Group of Mini…