What is the Constitution of National Appellate Tribunal and how the same is constituted

The Central Government shall on the recommendation of the GST Council by
Notification constitute Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal) for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.

(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 21)