Goods and Services Tax Appellate Tribunal (GSTAT)

  • On 24th April 2025, Union Government notified the GST Appellate Tribunal (Procedure) Rules, 2025.
  • These rules, framed under section 111 of the Central Goods and Services Tax Act, 2017, aim to regulate the procedure and functioning of the Goods and Services Tax Appellate Tribunal (GSTAT).
  • GSTAT is the second Appellate Authority established under the Central Goods and Services Tax Act, 2017 (CGST Act).
  • It consists of the President (Head), a Judicial Member, and two Technical Members (one from the state and another from the Centre).
  • It hears various appeals under the CGST Act and the respective State/UT GST Acts. ....
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