The Lok Sabha on December 13, 2023, issued the Central Goods and Services Tax (Second Amendment) Bill, 2023 to further amend the Central Goods and Services Tax Act, 2017.
The following has been amended namely: -
• Section 110 which states “President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.” the following has been amended namely: -
1. In sub-section (l)(b) namely: -
“(iii) has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court”
2. 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.
[Bill No. 159]
