Amendments to the GST laws, to enable the Appellate tribunal’s constitution are expected to be introduced in the Lok Sabha under which the Tribunal is likely to be headed by a former Supreme Court judge or a former Chief Justice of a High Court.
Composition:
The framework of the Tribunal may permit the resolution of disputes involving dues or fines of less than Rs. 50 lakh by a single-member bench. |
Aim and Functions:
Twin functions of second appellate and first common forum between centre and states
Significance:
What is GST?
Goods & Services Tax Council is a constitutional body for making recommendations to the Union and State Government on issues related to Goods and Service Tax. |
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