Dress code for authorised representatives before the Appellate Tribunal sets specific attire requirements and a summer coat exemption.

Prescribes the dress code for authorised representatives appearing before the Appellate Tribunal under the GST procedure rules. A representative who is not a relative or regular employee must appear in professional dress, or in the specified black coat and white attire where no professional dress is prescribed. The summer season permits dispensing with the black coat before a Bench, and a departmental officer appointed as authorised representative is excluded from the expression regular employee.

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