Pension, provident fund and gratuity exclusion for tribunal service under the GST Appellate Tribunal service rules. Pension, provident fund, and gratuity are not admissible for service rendered in the Tribunal under Rule 11 of the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. The provision sets out a specific service-condition exclusion for Tribunal personnel, limiting entitlement in respect of tribunal service.