The Cabinet on Wednesday approved setting up of the national bench of the appellate tribunal for disputes arising under goods and services tax (GST). GSTAT would be the first common forum of dispute resolution between the Centre and states, and an adjudication authority on distinct orders passed by different state-level appellate authorities on the same issue of law. The GSTAT bench would be situated in Delhi and be presided over by the president along with two technical member \u2014 one each from the Centre and state. \u201cThe creation of the national bench of GSTAT would amount to one-time expenditure of `92.50 lakh while the recurring expenditure would be `6.86 crore per annum,\u201d the government said in a statement. READ ALSO |\u00a0Mukesh Ambani\u2019s Reliance Retail only Indian firm on Deloitte\u2019s top 250 retailers\u2019 list; check first 3 Since GST was launched in July 2017, the state-level authorities of advance ruling (AARs) gave divergent orders on applications dealing with the same provision of the GST Act. Besides, some of the rulings have upended conventional tax principles established in the earlier regimes. For instance, Delhi AAR ruled that dutyfree shops at an airport would have to pay GST as it operated from within the country\u2019s borders and hence its sales could not be classified as exports. Similarly, AARs in Maharashtra and Karnataka arrived at two different GST rates to be applicable for setting up solar power plants. The government said being a common forum, GSTAT will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of the tax regime across the country.