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<h1>Maharashtra Amends GST Tribunal Qualification: 'Joint Commissioner' Replaces 'Additional Commissioner' in Section 110(1)(d) of CGST Act 2017.</h1> The Government of Maharashtra has issued a notification amending the qualifications for appointing officers as Technical Members (State) in the Maharashtra State Benches of the Goods and Services Tax Appellate Tribunal. The amendment replaces the term 'Additional Commissioner' with 'Joint Commissioner' in clause (d) of sub-section (1) of section 110 of the Central Goods and Services Tax Act, 2017. All other conditions specified in the same clause of the Act remain applicable. This change is made on the recommendation of the Council and is issued under the authority of the Governor of Maharashtra.