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    <title>Proposal for National tax tribunal by utilizing existing capacities and infrastructure.</title>
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    <description>Recommend designating the existing CESTAT as the National GST Tribunal to hear primarily place of supply disputes by restructuring selected benches and adding one State Member per bench; implement this through minimal amendments to GST law with GST Council approval, leveraging existing judicial and technical capacity and handling allied classification and valuation issues while leaving other GST appeals to state appellate mechanisms.</description>
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