The gazette notification publishes the Central Goods and Services Tax (Second Amendment) Act, 2023, which received the President's assent on December 28, 2023. The Act further amends the Central Goods and Services Tax Act, 2017.
Key Changes
Amends Section 110 of the Central Goods and Services Tax Act, 2017, relating to the qualifications and terms of appointment for the President and Members of the Appellate Tribunal.
Specifies that an advocate with ten years of substantial litigation experience in indirect tax matters (Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, High Court or Supreme Court) is eligible for appointment.
Introduces a minimum age requirement of 50 years for appointment as President or Member.
Increases the maximum age limit for re-appointment of the President from 67 to 70 years, subject to the specified age limit.
Increases the maximum age limit for re-appointment of Members from 65 to 67 years, subject to the specified age limit.
Impact Analysis
Stakeholders: Legal Professionals
Action Items: Advocates with the requisite experience should consider applying for these positions.
Stakeholders: Government
Action Items: Implement the amended provisions in the appointment process for the President and Members of the Appellate Tribunal.
Stakeholders: Appellate Tribunal
Action Items: Adapt internal processes to accommodate the revised age limits for re-appointment.
Stakeholders: Taxpayers
Action Items: Monitor the impact of these changes on the efficiency and effectiveness of the Appellate Tribunal.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: The principal Act being amended by this notification. It governs the levy, collection, and administration of GST in India.
Central Goods and Services Tax (Second Amendment) Act, 2023: The amending Act that introduces changes to the Central Goods and Services Tax Act, 2017, specifically regarding the appointment and tenure of members of the Appellate Tribunal.
Appellate Tribunal: Refers to the Goods and Services Tax Appellate Tribunal, a crucial body for resolving disputes under the GST law.
Customs, Excise and Service Tax Appellate Tribunal (CESTAT): A tribunal that deals with appeals relating to customs, excise and service tax.
State Value Added Tax Tribunal: A tribunal at the state level that deals with appeals relating to Value Added Tax.
High Court: The High Court of a state.
Supreme Court: The Supreme Court of India.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 28th December, 2023/Pausha 7, 1945 (Saka)]
The following Act of Parliament received the assent of the President on the
28th December, 2023 and is hereby published for general information:—
THE CENTRAL GOODS AND SERVICES TAX
(SECOND AMENDMENT) ACT, 2023
NO. 48 OF 2023
[28th December, 2023.]
An Act further to amend the Central Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as
follows:—
1. This Act may be called the Central Goods and Services Tax (Second Amendment) Short title.
Act, 2023.
12 of 2017. 2. In section 110 of the Central Goods and Services Tax Act, 2017,— Amendment of
section 110.
(A) in sub-section (1),—
(I) in clause (b), after sub-clause (ii), the following sub-clause shall be
inserted, namely:—
"(iii) has been an advocate for ten years with substantial experience
in litigation in matters relating to indirect taxes in the Appellate Tribunal,2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1]
Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax
Tribunal, by whatever name called, High Court or Supreme Court;";
(II) the following proviso shall be inserted, namely:—
"Provided that a person who has not completed the age of fifty
years shall not be eligible for appointment as the President or Member.";
(B) in sub-section (9), for the words, "sixty-seven years, whichever is earlier and
shall be eligible for re-appointment for a period not exceeding two years", the words
"seventy years, whichever is earlier and shall be eligible for re-appointment for a period
not exceeding two years subject to the age-limit specified above" shall be substituted;
(C) in sub-section (10), for the words, "sixty-five years, whichever is earlier and
shall be eligible for re-appointment for a period not exceeding two years", the words
"sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a
period not exceeding two years subject to the age-limit specified above" shall be
substituted.
————
S.K.G. RAHATE,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—534GI(S3)—28-12-2023.