GSTAT has constituted benches across various States and Union Territories and categorizing matters into three groups for hearing and case management. It has been clarified that matters involving tax liability below Rs 50 lakh and not involving any question of law may be listed before a Single Bench after scrutiny and approval. The cases are classified into Category I, II, and III based on disputes relating to classification, ITC, registration, refunds, assessments, recovery, penalties, seizure, confiscation, and provisional attachment. The order also specifies bench compositions, jurisdictions, hearing schedules, and provisions for virtual, hybrid, and circuit hearings.