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of <h1>Central Government Can Relax GST Tribunal Rules for Certain Groups Under Rule 18, Requires Council's Recommendation and Written Justification.</h1> Rule 18 of the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 grants the Central Government the authority to relax any provisions of these rules. This can be done for specific classes or categories of persons if deemed necessary or expedient. Such relaxation requires recommendations from the Council and must be documented with reasons in writing.
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