FinMin notifies rules for appointment of president, members in GSTAT

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The finance ministry has notified the rules for the appointment of the president and members of GST appellate tribunals.

Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023, defines the rule for appointment and removal of the president and members of the appellate tribunals, their salary, allowances, pension, provident fund, gratuity and leave.

The GST council, chaired by the Union Finance Minister and comprising state counterparts, in its 52nd meeting on October 7 decided that the maximum age limit for the president and members of the GST Appellate Tribunal (GSTAT) would be 70 years and 67 years, respectively.

In September, the finance ministry had notified 31 benches of GSTAT, which will be set up in 28 states and 8 Union Territories.

Setting up state-level benches of GSTAT would help businesses by way of faster dispute resolution.

Currently, taxpayers aggrieved with the ruling of tax authorities are required to move to the respective High Courts. The resolution process takes longer time as High Courts are already burdened with a backlog of cases and do not have a specialised bench to deal with GST cases.

As per the notification, Gujarat and UTs -- Dadra and Nagar Haveli and Daman and Diu -- will have two benches of the GSTAT; Goa and Maharashtra together will have three benches.

Karnataka and Rajasthan will have two benches each, while Uttar Pradesh will have three benches.

West Bengal, Sikkim, Andaman and Nicobar Islands, Tamil Nadu and Puducherry will together have two GSTAT benches each, while Kerala and Lakshadweep will have one bench.

The seven northeastern states -- Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura -- will have one bench each.

All other states will have one bench of the GSTAT.

"With the issuance of this notification, we anticipate that the expeditious commencement of activities related to identification, selection, appointment and training of tribunal members will begin," AMRG & Associates Senior Partner Rajat Mohan said.