GST Council to deliberate on GoM report for constitution of GSTATS

Recommendations:

1. GST Appellate Tribunal will be created for hearing appeals against orders passed by the Appellate Authority or the Revisional Authority
2. Principal Bench of the Appellate Tribunal shall be situated at New Delhi; to be presided over by the President and shall consist of a Technical Member (Centre) or a Technical Member (State)
3. Jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues involved relates to the place of supply shall lie only with the Principal Bench
4. Principal Bench, shall constitute of such number of Benches at such locations in States/areas as may be recommended by GST Council, based on the request of State Governments
5. Each Bench of Appellate Tribunal shall consist of a Judicial Member and a Technical Member (Centre) or a Technical Member (State)
6. Alert: GST Council To Meet On February 18