Section 128
Membership of Tribunal
of Goods and Services Tax Act 2014
The Tribunal shall consist of the following members who shall be appointed by the Minister:
(a)
a Chairman of the Tribunal and such number of Deputy
Chairmen from amongst members of the Judicial and
Legal Service; and
(b)
not less than five other members as the Minister deems fit, from among persons who, in the opinion of the
Minister have wide knowledge or extensive experience in any field of activities relating to goods and services tax, customs or taxation.
(2)
The Chairman, Deputy Chairmen and other members of the Tribunal shall hold office for a term not exceeding three years, after which they shall be eligible to be reappointed upon the expiry of their term of office but shall not be appointed for more than three consecutive terms.
Act 762
(3)
The Minister shall determine the remuneration and other terms and conditions of the appointment of the Chairman, Deputy
Chairmen and other members of the Tribunal.