Constitution of National Goods and Services Tax Settlement Commission

Constitution of National Goods and Services Tax Settlement Commission
Section 12
Bill
SETTLEMENT OF CASES
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
12. Constitution of National Goods and Services Tax Settlement Commission
(1) The Central Government shall on the recommendation of the Council constitute a National Goods and Services Tax Settlement Commission for settlement of cases under this Act.
(2) The Settlement Commission shall be headed by a National Chairman.
(3) The Settlement Commission shall have one bench for one or more states, which shall be called the State Settlement Commission.
(4) Every State Settlement Commission shall be headed by a State Chairman.
(5) Every Stat

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