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of <h1>Jammu & Kashmir GST Rules Amended: New Rule 109-A Sets Qualifications for Appellate Tribunal Members.</h1> The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017, by introducing Rule 109-A, which outlines the qualifications, appointments, and service conditions for members of the Appellate Tribunal. Judicial Members must have served as a High Court Judge or a qualified District Judge. Technical Members (Centre) require at least 15 years in the Indian Revenue Service, while Technical Members (State) need three years of relevant experience in state taxation. Appointments are made by the Central Government for Technical Members (Centre) and by the State Government for Technical Members (State), with terms specified in appointment orders.
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