Qualification for Appellate Tribunal members clarifies eligibility, appointing authorities and service terms under Jammu and Kashmir GST rules. Amendment adds Rule 109-A prescribing qualification, appointment and service conditions for Appellate Tribunal members: Judicial Members must be former High Court Judges or District Judges eligible for High Court appointment; Technical Member (Centre) must be a Group A officer of Indian Revenue (Customs and Central Excise) Service; Technical Member (State) must be a State officer of Additional Commissioner rank with VAT/GST or taxation experience. Appointments for Centre and State technical members are made by the Central Government and the State Government respectively, with terms of service specified in appointment orders.
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Provisions expressly mentioned in the judgment/order text.
Qualification for Appellate Tribunal members clarifies eligibility, appointing authorities and service terms under Jammu and Kashmir GST rules.
Amendment adds Rule 109-A prescribing qualification, appointment and service conditions for Appellate Tribunal members: Judicial Members must be former High Court Judges or District Judges eligible for High Court appointment; Technical Member (Centre) must be a Group A officer of Indian Revenue (Customs and Central Excise) Service; Technical Member (State) must be a State officer of Additional Commissioner rank with VAT/GST or taxation experience. Appointments for Centre and State technical members are made by the Central Government and the State Government respectively, with terms of service specified in appointment orders.
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