Most Favoured Nation and National Treatment obligations are at the core of the WTO regime for non-discriminatory multilateral trade relations. The nature and scope of the two obligations and the exceptions thereto are by and large similar in GATT and GATS, with some marked differences. This paper traces the evolution of these concepts in WTO framework and in the reports of the Panel and Appellate Body. A study of the Most favoured Nation obligation in GATT, its key elements and exceptions is followed by an analysis of the same for National Treatment obligations, and its contrast with the former. Next part deals with the treatment of the two concepts in GATS and the points of departure from GATT, followed by a conclusion on the comparative analysis.

Keywords: Most Favoured Nation, National Treatment, Non-discrimination, Like Product, Trade in Servicesn

DOI: http://doi.one/10.1732/IJLMH.25605