Appointment and service conditions of appellate tribunal members follow central GST Act provisions under state law framework.

Qualifications, appointment, salary and allowances, term of office, resignation and removal of the President and Members of the State Bench and Area Benches are to be in accordance with the provisions of section 110 of the Central Goods and Services Tax Act, 2017, as incorporated by the Himachal Pradesh Goods and Services Tax Act.

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