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of <h1>New Appellate Authority Formed to Hear Appeals Under Section 101B of GST Act 2017</h1> The National Appellate Authority for Advance Ruling is established by the government on the Council's recommendation to hear appeals under section 101B of the Central Goods and Services Tax Act, 2017. It comprises a President, a former or current Judge of the Supreme Court or High Court, and two Technical Members from the Indian Revenue Service and State Government. Appointments are made by the government, ensuring no conflicts of interest. The President serves a three-year term, while Technical Members serve five years, with eligibility for reappointment. Removal requires consultation with the Chief Justice of India and is based on specific grounds, ensuring due process.
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