Indian Polity · Polity

With reference to the Goods and Services Tax Appellate Tribunal (GSTAT), consider the following statements: I. It is a statutory appellate body constituted under the Central Goods and Services Tax Act, 2017 to hear appeals against certain orders passed under the GST law. II. The Principal Bench of GSTAT is located in New Delhi and consists of the President, a Judicial Member, and two Technical Members representing the Centre and the State. III. The Tribunal is bound by the Code of Civil Procedure, 1908, in the same manner as an ordinary civil court. Which of the statements given above are correct?