Section 110 – President and Members of Appellate Tribunal

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Section 110 of CGST Act, 2017 – President and Members of Appellate Tribunal

Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant

1. Objective of Section 110

Section 110 prescribes the qualifications, appointment and composition of the President and Members of the Goods and Services Tax Appellate Tribunal (GSTAT).

This section ensures that the Tribunal is manned by persons with adequate judicial and technical expertise.

2. Statutory Provision – Section 110 (Overview)

Section 110(1):
The President of the Appellate Tribunal shall be a person who:

  • Is or has been a Judge of the Supreme Court, or
  • Is or has been the Chief Justice of a High Court, or
  • Is or has been a Judge of a High Court for a prescribed period

Section 110(2):
The Judicial Member shall be a person who:

  • Has been a Judge of a High Court, or
  • Has been a District Judge for a prescribed period, or
  • Has requisite judicial experience as prescribed

3. Technical Members of the Tribunal

Section 110 provides for two types of Technical Members:

  • Technical Member (Centre)
  • Technical Member (State)

These members bring administrative and tax expertise to Tribunal proceedings.

4. Qualification of Technical Member (Centre)

A Technical Member (Centre) shall be a person who:

  • Is or has been an officer of the Indian Revenue Service (IRS)
  • Has held the post of Commissioner or above
  • Has experience in indirect taxes for the prescribed period

5. Qualification of Technical Member (State)

A Technical Member (State) shall be a person who:

  • Is or has been a State tax officer
  • Has held the post of Commissioner or equivalent
  • Has adequate experience in GST or VAT laws

6. Appointment of President and Members

The President and Members are appointed by:

  • The Central Government
  • On the recommendation of the GST Council
  • Based on recommendations of a Search-cum-Selection Committee

This ensures transparency and independence of the Tribunal.

7. Term of Office

As per the provisions:

  • President and Members hold office for a fixed term
  • They are eligible for reappointment subject to age limits

Exact tenure and age limits are prescribed through rules and notifications.

8. Importance of Balanced Composition

Section 110 ensures:

  • Judicial independence through Judicial Members
  • Practical tax expertise through Technical Members
  • Balanced and informed adjudication

This structure aligns with constitutional requirements.

9. Constitutional & Judicial Background

Provisions relating to appointment and composition have been subject to judicial scrutiny, especially regarding:

  • Independence of judiciary
  • Dominance of technical members

Section 110 has evolved to address constitutional concerns.

10. Section 110 Read With Other Tribunal Provisions

11. Practical Significance

The quality of GST litigation outcomes largely depends on:

  • Judicial competence of Tribunal members
  • Practical understanding of GST law
  • Balanced application of law and facts

Section 110 lays the foundation for this balance.

12. Professional Insight

Section 110 ensures that GST Appellate Tribunal is neither purely bureaucratic nor purely judicial. The blend of judicial wisdom and tax administration experience is essential for consistent and credible GST jurisprudence.

Disclaimer: This article is prepared based on the CGST Act, 2017, relevant amendments, rules, notifications and prevailing legal position as applicable till date. Provisions may evolve due to legislative or judicial changes.

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