Q. Consider the following statements:
1.GST Council is a constitutional body established by the President under the Article 279A.
2.GST Appellate Tribunals (GSTAT) is a statutory body under the Central GST Act, 2017.
Which of the statements given above is/are correct?

[A] 1 only

[B] 2 only

[C] Both 1 and 2

[D] Neither 1 nor 2

Answer: C
Notes:

Explanation: GSTAT is a statutory body under the Central GST Act, 2017. It is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States.

  • It is mandated to hear appeals against orders passed by Appellate Authority or Revisional Authority.
  • GST Council is a constitutional body established by the President under the Article 279A. It is a joint forum of the centre and states.

Source: FORUMIAS

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