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Constitution of the National Appellate Tribunal

Section 100 - 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 Tribunal will be headed by .....

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