Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. - G.S.R. 793(E) - Central GST (CGST)

Tribunal appointments and service conditions govern eligibility, selection procedure, removal inquiry, remuneration and post service restrictions.

The rules set appointment and service conditions for the President and Members of the Goods and Services Tax Appellate Tribunal, delegating selection to a Search cum Selection Committee that issues vacancy circulars, scrutinises applications, conducts personal interactions and recommends panels. They require medical fitness and retirement from prior posts, prescribe an inquiry procedure for complaints with judicial inquiry authorities, fix salaries and allowances while excluding pension and gratuity, specify leave and post service employment restrictions, mandate asset and interest declarations and oaths, and empower the Central Government to relax or interpret provisions.