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of <h1>GST Appellate Tribunal Procedure Rules 2025 define key terms for appellate proceedings and tribunal operations</h1> The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 establish definitions for key terms used in GST appellate proceedings. The rules define 'Act' as referring to Central, State, or Union Territory GST Acts of 2017. 'Appellate Tribunal' means the GST Appellate Tribunal established under the Act. Key procedural terms include 'authorised representative' for legal representation, 'Bench' for tribunal divisions, 'certified copy' for authenticated documents, and 'GSTAT Portal' as the designated web platform. The rules distinguish between 'Principal Bench' and 'State Bench' configurations, define tribunal officials including President and Vice-President, and establish that undefined terms shall carry meanings from the parent GST legislation.
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