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of <h1>National Appellate Tribunal for GST Established; Includes State Tribunals with Judicial and Technical Members</h1> The National Appellate Tribunal for Goods and Services Tax (GST) is established by the Central Government based on the GST Council's recommendation. It is led by a National President and includes a branch, the State GST Tribunal, in each state, headed by a State President. Each State Tribunal comprises Judicial Members and Technical Members for both Central GST (CGST) and State GST (SGST). The selection and appointment of the National President and members are prescribed by the Central Government, while State Presidents and SGST Members are appointed by the State Government. Former officeholders cannot represent or act before the Tribunal.
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