Section 110 - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

Rules for GST Appellate Authority leadership: eligibility, selection committee, four-year terms, removal, pay, and post-service restrictions

Section prescribes qualifications, selection, tenure, service conditions and removal of Appellate Tribunal President and Members under GST. Eligibility criteria differ for President, Judicial Members, Technical Members (Centre/State) including judicial experience, advocacy/administrative service and minimum service/age thresholds. Appointments and reappointments require Government action on recommendations of a Search-cum-Selection Committee with specified composition and voting rules; the Committee must recommend two names. Terms are four years with specified maximum ages and limited reappointment; resignation, suspension and removal grounds and procedures are set out, including natural justice for certain grounds. Salaries and conditions mirror comparable Central posts and are protected from disadvantageous change; former members face a bar on appearing before benches they served.