The Goods and Services Tax Appellate Tribunal (GSTAT), Ranchi Bench, has issued a Circular dated 15.05.2026 prescribing the official dress code for Authorised Representatives appearing before the Tribunal. The circular has been issued under Rule 122 of the GSTAT Procedure Rules, 2025 notified vide G.S.R. 256(E) dated 24.04.2025.

The circular clarifies that the prescribed dress code will apply to all authorised representatives appearing before the Appellate Tribunal, except relatives or regular employees of a party appearing in professional capacity.

For male authorised representatives, the prescribed attire includes either a close-collared black coat or an open-collared black coat along with white shirt and black tie.

For female authorised representatives, the circular prescribes a black coat to be worn over a white sari or any other white dress.

“Provided that during the summer season from the 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat.”

The Tribunal has also provided seasonal relaxation by allowing authorised representatives to appear without black coats during the summer period between 15th April and 31st August.

The circular further states that all concerned are requested to ensure strict compliance with the prescribed dress code while appearing before the GST Appellate Tribunal.

The notification has been issued with the approval of the Hon’ble Vice President, GSTAT Ranchi Bench.