50th GST Council Recommends Notification Of GST Appellate Tribunal By The Centre With Effect From 01.08.2023

The 50th meeting of the Goods and Services Tax (GST) Council was held under the chairpersonship of Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman recommended the notification of the GST appellate tribunal by the centre with effect from 01.08.2023.

The Council recommended the measures for the facilitation of trade in the form of Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.

The Council has recommended the Rules governing the appointment and conditions of the President and Members of the proposed GST Appellate Tribunal for enable the smooth constitution and functioning of the GST Appellate Tribunal.

The Council also recommended that provisions of the Finance Act, 2023 pertaining to the GST Appellate Tribunal may be notified by the Centre with effect from 01.08.2023 so that the same can be brought into operation at the earliest.

The council has recommended the Chief Secretary of Maharashtra be nominated as one of the members of the Search cum selection committee as per Section 110(4)(b)(iii) of the CGST Act 2017. Regarding the number of State Benches, it was decided to start them in a phase-wise manner.

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