Context:
Union Government notified GST Appellate Tribunal (Procedure) Rules, 2025.
GST Appellate Tribunal (GSTAT):
- 2nd Appellate authority within GST framework
- Established under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017.
- Resolves disputes between taxpayers and tax authorities related to GST.
- Powers – Same as Civil Court for trying a case
- Purpose & Functions –
- Hears appeals against orders passed by the Appellate Authority (first appeal level).
- Provides a common dispute resolution forum for both Centre and States.
- Ensures uniformity in GST-related judgments across India.
- Composition –
- Principal Bench in New Delhi.
- State Benches across various locations.
- Each bench consists of –
- President (Retired Supreme Court Judge or Chief Justice of a High Court).
- Judicial Members (High Court Judges or experienced advocates).
- Technical Members (Experts from Central & State tax departments).
Key Features of GSTAT Procedure Rules, 2025:
- Mandatory E-Filing – Appeals must be filed electronically via the GSTAT portal.
- Hybrid Hearings – Hearings can be in-person or virtual, as approved by the Tribunal.
- Strict Timelines – Orders must be issued within 30 days of the final hearing.
- Public Access – Tribunal proceedings are open to the public.
- Appeal Deposit Requirement – Taxpayers must deposit 10% of the disputed amount, capped at ₹20 crores each for CGST & SGST.
Source: TOI
Previous Year Question
Consider the following items:
1. Cereal grains hulled
2. Chicken eggs cooked
3. Fish processed and canned
4. Newspapers containing advertising material
Which of the above items is/are exempted under GST (Good and Services Tax)?
[UPSC Civil Services Exam – 2018 Prelims]
(a) 1 only
(b) 2 and 3 only
(c) 1, 2 and 4 only
(d) 1, 2, 3 and 4
Answer: (c)
Explanation:
Fish, crustaceans, molluscs & other aquatic invertebrates in processed, cured or frozen state are taxable at 5% rate under GST.