Section 110 of CGST Act - President and Members of the GST Appellate Tribunal
Section 110 of the Central Goods and Services Tax Act, 2017 governs the qualifications, appointment, selection process, tenure and other service-related matters concerning the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT). The provision was substantially substituted with effect from 1 August 2023 and has since received further amendments affecting, among other matters, eligibility for appointment as a Judicial Member.
What does Section 110 of the CGST Act mean?
Section 110 lays down the statutory eligibility and institutional safeguards for the persons who decide appeals in GSTAT. In simple terms, it identifies who may be appointed as the President, Judicial Member, Technical Member (Centre) and Technical Member (State), and provides the mechanism for recommending and making those appointments.
The expression GSTAT refers to the Goods and Services Tax Appellate Tribunal established under Section 109 of the CGST Act. It is the appellate forum contemplated by the Act for appeals against specified orders of the Appellate Authority or Revisional Authority.
Qualifications under the current Section 110
| Office | Core statutory qualification |
|---|---|
| President | A person must have been a Judge of the Supreme Court, or be or have been the Chief Justice of a High Court. |
| Judicial Member | Eligibility includes specified judicial experience. The amended provision also recognizes an advocate with the prescribed ten-year standing and substantial experience in indirect-tax litigation before the specified tribunals or constitutional courts. |
| Technical Member (Centre) | Specified senior Group A service in the Indian Revenue (Customs and Indirect Taxes) Service or All India Service, together with the statutory experience and length-of-service requirements. |
| Technical Member (State) | Specified senior State Government or All India Service experience, including the statutory rank, service and GST/indirect-tax, finance or taxation experience requirements. The Act also contains a limited relaxation mechanism for eligible State officers in the circumstances stated in the provision. |
Appointment and Search-cum-Selection Committees
The President and Members are appointed by the Government on the recommendations of the Search-cum-Selection Committee constituted under Section 110. The amended structure replaces the older model under which different categories of members were appointed through the former National, Regional, State and Area Bench framework.
For a Technical Member (State) of a State Bench, the Act provides a State-focused Search-cum-Selection Committee. The statutory composition gives an important role to the Chief Justice of the High Court concerned, along with judicial and senior State-level administrative representation. The provision separately deals with the Search-cum-Selection Committee for the President, Judicial Members and Technical Members (Centre).
Section 110 also addresses recommendations of the committee, appointment against vacancies, preference relevant to Technical Member (State), and safeguards intended to support an appropriate balance in technical appointments.
Tenure, salary and service conditions
The amended Section 110 governs the term of office and age limits applicable to the President and Members and provides for their eligibility for reappointment subject to the Act. Salary, allowances and other terms and conditions of service operate within the statutory framework applicable to GSTAT and the rules or other governing provisions made under law.
Because tribunal appointment and service provisions have been amended more than once, practitioners and applicants should verify the current consolidated Act, applicable rules and appointment notification rather than relying on older copies of Section 110.
Key legal points about Section 110
- Section 110 was substantially substituted: the Finance Act, 2023 replaced the earlier provision with effect from 1 August 2023.
- Advocates may qualify as Judicial Members: a later amendment inserted an advocate-based eligibility route subject to the statutory standing and indirect-tax litigation experience requirements.
- The old National/Regional Bench wording is obsolete: the present GSTAT framework operates through the Principal Bench and State Benches under the amended Section 109.
- Selection is committee-based: appointments are made on recommendations of the statutory Search-cum-Selection Committee.
- Technical qualifications are specialized: the law prescribes senior service and relevant GST, indirect-tax, finance or taxation experience for Technical Members.
Why the 2023 amendment matters
The earlier version of Section 110 referred to a National Bench, Regional Benches, State Benches and Area Benches and contained different qualification, appointment and tenure provisions. The 2023 substitution reorganized the statutory architecture of GSTAT. Accordingly, the earlier text should not be used to determine current eligibility, appointment procedure or bench structure.
Related CGST Act provisions
- Section 107 - Appeals to Appellate Authority
- Section 108 - Powers of Revisional Authority
- Section 109 - Constitution of Appellate Tribunal and Benches
- Section 111 - Procedure before Appellate Tribunal
- Section 112 - Appeals to Appellate Tribunal
- Section 113 - Orders of Appellate Tribunal
- Section 114 - Financial and Administrative Powers of President
- Section 117 - Appeal to High Court
- Section 118 - Appeal to Supreme Court
Practical note
For litigation, recruitment, eligibility or service-condition questions, read Section 110 together with Section 109, the relevant commencement and amendment notifications, applicable tribunal rules and the specific appointment or vacancy notification. An explanatory webpage should not be treated as a substitute for the official statutory text.