Goods and Services Tax

Appeal to the Appellate Authority
Section 99
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
99. Appeal to the Appellate Authority
(1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedure on receipt of application
Section 98
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
98. Procedure on receipt of application
(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said prescribed officers.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or authorized representative of the applicant as well as the authorized represe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the prescribed officers.
(4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or the authorized representative of the applicant as well as to the authorized representative of the prescribed or the jurisdictional CGST/SGST officer,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Application for advance ruling
Section 97
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
97. Application for advance ruling
(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought shall be in respect of,
(a) classification of a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appellate Authority for Advance Ruling
Section 96
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
96. Appellate Authority for Advance Ruling
(1) The Appellate Authority shall be located in each State.
(2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
–
Statute, statutory provisions legislation, law, enactment, Acts,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Authority for Advance Ruling
Section 95
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
95. Authority for Advance Ruling
(1) The Authority shall be located in each State.
(2) The Authority shall comprise one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government.
(3) The qualifications, eligibility conditions, method and the process of appointment of the members shall be as may be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Definitions
Section 94
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XIX
ADVANCE RULING
94. Definitions
In this Chapter, unless the context otherwise requires, –
(a) “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 99, as the case may be, in rela

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Non Appealable decisions and orders
Section 93
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
93. Non Appealable decisions and orders
Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a GST officer if such decision taken or order passed relates to any one or more of the following matters:-
(a) An order of the Commissioner or other competent a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal not to be filed in certain cases
Section 92
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
92. Appeal not to be filed in certain cases
(1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the GST officer under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under subsection (1), the GST officer has not filed an appeal or application against any decision or order passed under the provisions of this Act, i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exclusion of time taken for copy
Section 91
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
91. Exclusion of time taken for copy
In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon hi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sums due to be paid notwithstanding appeal etc.
Section 90
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
90. Sums due to be paid notwithstanding appeal etc.
Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the Appellate Tribunal under sub-section (1) of section 83 or an order passed by the High Court under section 87, as the case

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Hearing before Supreme Court
Section 89
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
89. Hearing before Supreme Court
(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 88 as they apply in the case of appeals from decrees of a High Court :
Provided that nothing in this sub-section shall be deemed to aff

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the Supreme Court
Section 88
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
88. Appeal to the Supreme Court
(1) An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section 87, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the High Court
Section 87
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
87. Appeal to the High Court
(1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 83 may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.
(2) Notwithstanding the provisions of sub section (1), no appeal shall lie to High Court against an order passed by the Appellate Tribunal under section 83 if such order relates, among other things, to:-
i) a matter where two or more States, or a State and Center, have a difference of views regard

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

filing the same within that period.
(5) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(6) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(7) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the g

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appearance by authorised representative
Section 86
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
86. Appearance by authorised representative
(1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate Tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorized representative.
(2) For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

resigned from such service after having served for not less than two years as a Gazetted officer in that department shall be entitled to appear as an authorised representative in any proceedings before a GST Officer for a period of one year from the date of his retirement or resignation, as the case may be.
(4) No person, –
a) who has been dismissed or removed from government service; or
b) who is convicted of an offence connected with any proceeding under this Act, the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act 1994 (25 of 2014) or under any of the Acts passed by a state legislature dealing with the imposition of taxes on sale of goods or supply of goods and/or services, or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed to represent any person under sub-section (1).
(6) Any order or direction under clause (b) of sub-section (4) or sub-section (5) shall be subject to the following conditions, namely:-
a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the competent authority [Central/State Government] to have the order or direction cancelled; and
c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.
–
Sta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Interest on delayed refund of pre-deposit
Section 85
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
85. Interest on delayed refund of pre-deposit
Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specif

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedure of Appellate Tribunal
Section 84
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
84. Procedure of Appellate Tribunal
(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the State Presidents from amongst the members thereof.
(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one Member (Judicial), one Member (Technical – CGST) and one Member (Technical – SGST).
(3) The National President or a State President, or any other member of the Appellate Tribunal authorized in this behalf by the National President or a State President, may, sitting singly,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.
(5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
(6) The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the fol

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Orders of Appellate Tribunal
Section 83
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
83. Orders of Appellate Tribunal
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the First Appellate Authority, or the revisional authority, as the case may be, or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

put tax credit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
(4) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the First Appellate Authority or the revisional authority, or the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner of SGST.
(6) Save as provided in secti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeals to the Appellate Tribunal
Section 82
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
82. Appeals to the Appellate Tribunal
(1) Any person aggrieved by an order passed against him under section 79 or under section 80 may appeal to the Appellate Tribunal against such order.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.
(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed to in sub-section (3) or sub-section (4) respectively, if it is satisfied that there was sufficient cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee:
Provided that no such fee shall be payable in the case of an appeal filed by the Commissioner or a memorandum of cross-objections referred to in sub-section (4).
(7) (a) No appeal shall be filed under sub-section (1) unless the appellant has deposited –
(i) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(ii) a sum equal to ten percent of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to be a “serious case”.
Explanation. – For the purpose of this proviso, the expression “serious case” shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Commissioner of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.
(b) The provisions of clause (a) shall also apply mutatis mutandis to cross objections filed under sub-section (4).
(8) Every application made before the Appellate Tribunal, –
(a) in an appeal for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by a prescribed fee :
Provided that no such fee shall be payable i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Revisional powers of Commissioner
Section 80
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
80. Revisional powers of Commissioner
(1) Subject to the provisions of section 93 and any rules made thereunder, the Commissioner may on his own motion or upon information received by him, call for and examine the record of any proceeding under this Act, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of bei

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eriod of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.
(4) Every order passed in revision under sub-section (1) shall, subject to the provisions of sections 83, 87 or 88, be final.
(5) If the decision or order passed under this Act by an officer subordinate to the Commissioner involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeals to First Appellate Authority
Section 79
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER-XVIII
APPEALS AND REVISION
(Sections 79, 80, 81, 82 and 83 shall be applicable for appeals under SGST Law. Sections 84 to 93 are common for CGST and SGST law)
79. Appeals to First Appellate Authority
(1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.
(2) Every appeal under this section shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the person preferring the appeal:
Provided that the First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dispute, in a case which is considered by the Commissioner of GST to be a “serious case”.
Explanation .- For the purpose of this proviso, the expression “serious case” shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Commissioner of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.
(5) The First Appellate Authority shall give an opportunity to the appellant of being heard, if he so desires.
(6) The First Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(7) The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any grou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51.
(9) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(10) The First Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(11) On disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority.
(12) A copy of the order passed by the First Appellate Authority shall also be sent to the jurisdictional Commissioner of CGST or the authority designated by him in this behalf and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Orders of Appellate Tribunal
Section 83
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
83. Orders of Appellate Tribunal
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the First Appellate Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er party, shall be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
(4) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the First Appellate Authority, or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner of SGST.
(6) Every order passed under this section shall, subject to the provisions of section 87 or 88, be final.
–
Stat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeals to the Appellate Tribunal
Section 82
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
82. Appeals to the Appellate Tribunal
(1) Any person aggrieved by an order passed against him under section 79 may appeal to the Appellate Tribunal against such order.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.
(3) The Board may by order constitute such Committees as may be necessary for the purposes of filing appeals against the orders of the First Appellate Authorit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

der sub-section (4) the authorized officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order of the First Appellate Authority and the provisions of this Act shall, so far as may be, apply to such application, as they apply in relation to appeals filed under sub-section (1).
(6) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of GST, or, as the case may be, the person preferring the appeal.
(7) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee:
Provided that no such fee shall be payable in the case of an appeal filed by the Commissioner referred to in sub-section (5) or a memorandum of cross-objections referred to in sub-section (7).
(10) No appeal shall be filed under sub-section (1) unless the appellant has deposited a sum equal to ten percent of the amount in dispute arising from the said order, in relation to which the appeal has been filed.
Explanation.- For the purposes of this sub-section, the expression “amount in dispute” shall include –
i. amount determined under section 46 or 47 or 48 or 51;
ii. amount payable under rule-of the GST Credit Rul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Constitution of the National Appellate Tribunal
Section 81
Bill
APPEALS
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 (Technical – C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Left Blank
Section 80
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
APPEALS – Left Blank
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =