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<h1>Section 110: Uniform Rules for Appointment and Governance of GST Tribunal Members Ensuring Consistency Across Jurisdictions.</h1> The Orissa Goods and Services Tax Act, 2017, under Section 110, specifies that the qualifications, appointment, salary, allowances, terms of office, resignation, and removal of the President and Members of the State Bench and Area Benches of the Appellate Tribunal are governed by the provisions outlined in Section 110 of the Central Goods and Services Tax Act. This ensures uniformity in the governance of tribunal members across different jurisdictions under the GST framework.