Goods and Services Tax Appellate Tribunal Rules, 2023
Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.
G.S.R.793(E).— In exercise of the powers conferred by section 110 read with section 164 of the Central Goods And Services Tax Act, 2017 (12 of 2017) and in supersession of the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, hereby makes the following rules, namely:-
CHAPTER I
PRELIMINARY
- Short title, commencement and application.—
(1) These rules may be called the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.
(2) They shall come into force on the date of their publication in the Official Gazette.
(3) These rules shall apply to the President, Judicial Member, Technical Member (Centre) and Technical Member (State) of the Principal Bench and State Bench of Goods and Services Tax Appellate Tribunal. - 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) “Committee” means the Search-cum-Selection Committee constituted under clause (a) or clause (b) of sub-section (4) of section 110 of the Act;
(c) “Form” means a Form appended to these rules;
(d) “Member” means a Technical Member (Centre) or Technical Member (State) or Judicial Member of the Goods and Services Tax Appellate Tribunal;
(e) “section” means a section of the Act;
(f) “Tribunal” means Goods and Services Tax Appellate Tribunal constituted under section 109 of the Act.
(2) Words and expressions used herein and not defined but defined in the Act shall have the same meaning as respectively assigned to them in the Act.
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