Oath of secrecy for tribunal members bars disclosure of matters learned in office except for official duty.

Prescribes the form of oath of secrecy for the President or Member of the Goods and Services Tax Appellate Tribunal on appointment. The officeholder solemnly affirms or swears not to directly or indirectly communicate or reveal any matter coming under consideration or becoming known in the course of service, except as required for the due discharge of official duties.

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