The creation of the National Bench of the GSTAT would amount to one time expenditure of Rs 92.50 lakh while the recurring expenditure would be Rs 6.86 crore per annum, said a statement by the government.
The Union Cabinet, chaired by the Prime Minister Narendra Modi, has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).
The office of the tribunal will be established at New Delhi.
It will be presided over by the president and shall consist of one technical member (Centre) and one technical member (state), said government in a statement.
The creation of the National Bench of the GSTAT would amount to one time expenditure of Rs 92.50 lakh while the recurring expenditure would be Rs 6.86 crore per annum, it said.
Goods and Services Tax Appellate Tribunal is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States.
The appeals against the orders in first appeals issued by the appellate authorities under the central and state GST Acts lie before the GST Appellate Tribunal, which is common under the central as well as state GST Acts, the statement said.
Being a common forum, GST Appellate Tribunal will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country, it said.