The Centre and state governments would have to amend the GST law if the proposal is approved by the Council in its next meeting on July 21 The GST Council will consider setting up of a National Appellate Tribunal in Delhi with three regional benches with members from judiciary as well as tax departments to hear appeals against the order of the appellate authority set up by states under the GST regime. According to the proposal which will be placed before the Council on July 21, three benches of the national appellate tribunal would be set up at Mumbai, Chennai and Kolkata. The proposal is aimed at dealing with the problem faced by industry on account of contradictory orders passed by Authority for Advance Ruling (AAR) in different states. It has also been observed that most of the AAR orders are in the favour of the revenue department as these authorities are manned by tax officials. Industry has been demanding that an independent judicial member should preside over the functi