Constitution of the National Appellate Tribunal
Section 81
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
81. Constitution of the National Appellate Tribunal
(1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal).
(2) The Appellate Tribunal shall be headed by a National President.
(3) The Appellate Tribunal shall have one branch for each state, which shall be called as the State GST Tribunal.
(4) Every State GST Tribunal will be headed by a State President.
(5) Every State GST Tribunal shall consist of as many Members (Judicial), Members (
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