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of <h1>Settlement Commission Required for Tax Disputes Under Model GST Law; Intra-state Issues Can't Be Settled Currently</h1> Tax disputes related to both intra-state and inter-state transactions under the Model GST Law can only be settled through the Settlement Commission as per the IGST Act (sections 11 to 26). This means that intra-state transaction disputes cannot be settled under the current provisions. However, state tax administrations have the option to establish their own Settlement Commissions based on the IGST Act template, and the CGST Act may include provisions to support such initiatives by the states.
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