Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is “Appellate Tribunal”.
So what do you mean by “Appellate Tribunal”?
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal
constituted under section 109;
Conclusion:
Hence, it is understood that the Goods and Services Tax constituted under section 109; in CGST Act 2017 would be called an “Appellate Tribunal”