Goods and Services Tax Appellate Tribunal established with central constitution, state branches, and prescribed appointment and bar rules.

Constitution of a Goods and Services Tax Appellate Tribunal is to be effected by the Central Government on GST Council recommendation, creating a National President led Tribunal with a State GST Tribunal branch in each State headed by a State President; State Tribunals shall include prescribed Judicial and Technical members. Qualifications, selection, appointment, and the powers and functions of Presidents and Members are to be prescribed on Council recommendation, and former Presidents and Members are barred from appearing before the Tribunal after leaving office.

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