The Govt. notifies the creation of State and Area Benches of Goods and Services Tax Appellate Tribunal (GSTAT) in exercise of the powers conferred by the subsection 6 of section 109 of the Central Goods and Services Tax Act, 2017 on the recommendation of the Goods and Services Tax Council.
Further also notifies the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019, which inter-alia provides for method of recruitment of members, salary and allowances, condition of service, etc. Said notifications shall come into force w.e.f. the date of publication in the Gazette of India i.e. 21st August 2019.
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