12. Constitution of National Goods and Services Tax Settlement Commission
(1) The Central Government shall on the recommendation of the Council constitute a National Goods and Services Tax Settlement Commission for settlement of cases under this Act.
(2) The Settlement Commission shall be headed by a National Chairman.
(3) The Settlement Commission shall have one bench for one or more states, which shall be called the State Settlement Commission.
(4) Every State Settlement Commission shall be headed by a State Chairman.
(5) Every State Settlement Commission shall consist of a Chairman and as many Members (Technical –IGST) as may be prescribed, to exercise the powers and discharge the functions conferred on the Settlement Commission by this Act.
(6) The National Chairman/State Chairman shall be a person who is or has been a judge of the High Court.
(7) The qualifications, eligibility conditions and the manner of selection and appointment of the National Chairman, the State Chairman, and the Members shall be such as may be prescribed on the recommendations of the Council.
(8) The National Chairman and the State Chairman shall exercise such powers and discharge such functions as may be prescribed on the recommendations of the Council.
