Why it is in the news
The GST Appellate Tribunal (GSTAT) has introduced an online mechanism for taxpayers to seek transfer of appeals involving an identical question of law pending before different benches, as reported on 3 October 2026.
The exam angle
Syllabus: Group 1 Prelims: 5. Economic and Social Development of India. Mains Paper-IV, I-4: “Public Finance: Tax structure, Central and state taxes …”. Groups 2–4: Indian economy and taxation.