Cabinet gives nod to set up GST Appellate Tribunal

Cabinet gives nod to set up GST Appellate Tribunal

News

The Union cabinet has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).

Important facts

1. GSTAT would serve as the forum of second appeals to do with the applicability of GST
2. It is first common forum of dispute resolution between the Centre and the States. It will ensure that there is uniformity in redressal of disputes arising under GST.
3. The National Bench of the Appellate Tribunal will be situated in New Delhi
4. Composition: GSTAT will be presided over by its president. It will consist of a technical member from the Centre and a representative of the States.