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<h1>Comprehensive Rules Outline Procedural Framework for GST Tribunal Appeals Under Section 111 of CGST Act</h1> The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are statutory provisions established by the Ministry of Finance under section 111 of the Central Goods and Services Tax Act, 2017. These rules govern the procedure and functioning of the GST Appellate Tribunal, effective from the date of publication in the Official Gazette.