Group of Ministers · GST Council Secretariat (Minutes of the 49th GST Council meeting) · 2023-02-18

Report of the Group of Ministers on Constitution of the GST Appellate Tribunal - 49th GST Council

The GoM on GSTAT, convened by Haryana, was set up after the 47th Council meeting. Its task was to recommend amendments to GST law so the tribunal would keep the right federal balance and follow court rulings on how tribunals must be constituted. It met twice, in New Delhi and Bhubaneswar, and studied Supreme Court judgments on selecting technical and judicial members. The Council accepted the report at its 49th meeting and closed the GoM. A final draft of the law changes was to follow.

Read the official report →All GST reports

Key findings and recommendations

  • The GoM recommended a national tribunal with benches in the states, though two members disagreed on this point.
  • The selection criteria for judicial and technical members were aligned with Supreme Court rulings on tribunals.
  • The Council accepted the report and closed the GoM.
  • The recommendations led to the GSTAT amendments in the Finance Act, 2023.

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