GST Appellate Tribunal definitions set the procedural meaning of key terms used throughout tribunal proceedings.

Rule 2 provides the interpretative framework for the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 by defining the principal terms used throughout the rules. It identifies the Act, Rules, Appellate Tribunal, Bench, Principal Bench, State Bench, President, Vice-President, Member, authorised representative, certified copy, GSTAT Portal, and interlocutory application, and clarifies that undefined expressions take their meaning from the Act and the Rules.

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