Home Acts & Rules GST Old-Provisions Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 This
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Rule 2 - Definitions - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019Extract 2. Definitions. (1) In these rules, unless the context otherwise requires, - (a) Act means the Central Goods and Services Tax Act, 2017 (12 of 2017) . (b) Appellate Tribunal shall have the meaning assigned to it in clause (9) of section 2 of the Act ; (c) Judicial Member means a Judicial Member of the National Bench, Regional Bench, State Bench or the Area Bench of the Appellate Tribunal; (d) President means the President of the Appellate Tribunal; (e) Member means a Judicial Member or a Technical Member of the Appellate Tribunal; (f) Selection Committee means the Selection Committee referred to in rule 3; and (g) Technical Member means a Technical Member (Centre) or a Technical Member (State) of the National Bench, Regional Bench, State Bench or the Area Bench of the Appellate Tribunal; (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings as respectively assigned to them in the said Act.
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