National Appellate Tribunal for GST formed; led by National and State Presidents with judicial, technical members.

The National Appellate Tribunal for Goods and Services Tax is established by the Central Government based on recommendations from the GST Council. It is led by a National President and includes a State GST Tribunal in each state, each headed by a State President. These tribunals comprise judicial and technical members for CGST and SGST. The selection and appointment criteria for the National and State Presidents and members are prescribed by the Council. Upon leaving office, these individuals cannot represent or advocate before the Appellate Tribunal.

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