Substitution of section 109, Rajasthan Act No. 9 of 2017.

For the existing section 109 of the principal Act, the following shall be substituted, namely:- "109. Constitution of Appellate Tribunal and Benches thereof.- Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act."