Context
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.
About Goods and Services Tax Appellate Tribunal:
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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