The Goods and Services Tax Appellate Tribunal (GSTAT), Department of Revenue, Ministry of Finance, has prescribed the formal dress and robes to be worn by its Members, including Vice-Presidents, while discharging quasi-judicial functions.
The directions have been issued vide F. No. GSTAT/TM & JM/Misc. Corr./114/2025, Order No. 580 dated 01.07.2026, under Rule 121 of the GSTAT Procedure Rules, 2025. The order supersedes Office Order No. 114/2025, issued vide F. No. GSTAT/Procedural Rules/24-25/07 dated 30.06.2025.
The order stipulates that the dress worn by Members during Tribunal proceedings must be sober, presentable and dignified, in keeping with the decorum and institutional character of the GST Appellate Tribunal.
For lady Members, the prescribed attire includes a black full-sleeve jacket or blouse, with a stiff or soft white collar and white bands, without a gown. A white blouse, with or without a collar, worn with white bands and a black open-chest coat, has also been permitted.
Lady Members may alternatively wear sarees or long skirts in white, black, or other mellow and subdued colours without prints or designs. Flared garments in white, black, black-striped or grey colours, Punjabi dress, churidar-kurta, salwar-kurta with or without a white or black dupatta, or traditional attire may also be worn with a black coat and white bands. The prescribed dress will be worn without a gown.
For other Members, the prescribed attire includes a black buttoned-up coat, chapkan, achkan or black sherwani, together with white bands and without a gown. Alternatively, Members may wear a black open-chest coat with a white shirt, a stiff or soft white collar, and white bands, also without a gown.
The order further provides that Members shall wear long trousers in white, black-striped or grey colours. Dhoti may also be worn; however, jeans have been expressly excluded from the prescribed dress code.
The revised dress code has been made applicable with immediate effect to all Members, including Vice-Presidents, while conducting quasi-judicial proceedings before the GSTAT.
The order has been issued with the approval of Dr. S.K. Mishra, President, Goods and Services Tax Appellate Tribunal.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/GSTAT-01.07.2026.pdf
