Rule 12 - Leave - Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023

12. Leave.- (1) The President or Member shall be entitled to thirty days of earned leave for every year of service. (2) Casual Leave not exceeding eight days may be granted to the President and a Member in a calendar year. (3) The payment of leave salary during leave shall be governed by rule 40 of the Central Civil Services (Leave) Rules, 1972. (4) The President or Member shall be entitled to encashment of leave in respect of the earned Leave standing to his credit, subject to the condition that maximum leave encashment, including the amount received at the time of retirement from previous service shall not in any case exceed the prescribed limit under the Central Civil Service (Leave) Rules,1972. (5) Leave sanctioning authority for- (a). Member, shall be the President; (b). President or Member in case of absence of President, shall be the Central Government. (6) The Central Government shall be the sanctioning authority for foreign travel to the President and Members.