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    <title>Oath of office and secrecy</title>
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    <description>President and Members of the Goods and Services Tax Appellate Tribunal must, before entering office, make and subscribe an oath of office and secrecy in the prescribed forms. The rule creates a mandatory pre-condition to assumption of office and applies to every person appointed as President or Member, requiring formal acceptance of official duties and confidentiality obligations.</description>
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      <description>President and Members of the Goods and Services Tax Appellate Tribunal must, before entering office, make and subscribe an oath of office and secrecy in the prescribed forms. The rule creates a mandatory pre-condition to assumption of office and applies to every person appointed as President or Member, requiring formal acceptance of official duties and confidentiality obligations.</description>
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