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Constitution of the National Appellate Tribunal

Section 100 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 100 - 100. (1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal. (2) The Appellate Tribunal shall be headed by a National President. (3) The Appellate Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal. (4) Every State GST Tribu .....

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