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<h1>Government Establishes National Appellate Authority for Advance Ruling Under Section 101B of GST Law for Appeals</h1> The National Appellate Authority for Advance Ruling (NAAAR) is established by government notification, based on Council recommendations, to handle appeals under section 101B of GST law. It comprises a President, who must be a former or current judge with significant judicial experience, and two Technical Members with extensive service in tax administration. Appointments are made by the government, with the President appointed after consultation with the Chief Justice of India. Members serve fixed terms and can be reappointed. They can resign or be removed under specific conditions, with due process ensured. Post-tenure, they cannot represent cases before the NAAAR.
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