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    <title>Constitution of National Goods and Services Tax Settlement Commission</title>
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    <description>A Settlement Commission is to be constituted by the Central Government on the Council&#039;s recommendation, headed by a National Chairman, with State benches called State Settlement Commissions headed by State Chairmen. Each State Settlement Commission consists of a Chairman and prescribed technical Members to exercise settlement powers. National and State Chairmen must be persons who are or have been High Court judges. Qualifications, selection, appointment and the powers and functions of the Chairmen and Members are to be prescribed on the Council&#039;s recommendation.</description>
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