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of <h1>Qualifications and Appointment Rules for Appellate Tribunal under Section 110 of the CGST Act Explained</h1> Section 110 of the CGST Act outlines the qualifications, appointment, and service conditions for the President and Members of the Appellate Tribunal. The President must have been a Supreme Court Judge or a Chief Justice of a High Court. Judicial Members need experience as High Court Judges or substantial experience in indirect tax litigation. Technical Members must have significant experience in tax administration. Appointments are made by the government based on recommendations from a Search-cum-Selection Committee. Members serve four-year terms, with age limits for reappointment. Removal or suspension is possible for misconduct, insolvency, or incapacity, with specific procedures for addressing charges.
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