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Taxation Central Ministry of Law and Justice Central Goods and Services Tax Act, 2017

Central Goods and Services Tax (Second Amendment) Act, 2023

28-Dec-2023 | CG-DL-E-29122023-250951

Ministry of Law and Justice has issued the Central Goods and Services Tax (Second Amendment) Act, 2023. By virtue of the amendment, changes have been introduced to Section 110 of the Act. The amendments include the insertion of a sub-clause allowing the appointment of advocates with ten years of experience in indirect tax matters to the Appellate Tribunal. A proviso is added, restricting eligibility for the President or Member positions to individuals below fifty years of age. Furthermore, adjustments to the retirement age are made, allowing re-appointment up to the age of seventy for certain positions, with specific age limits specified. For detailed information, please refer to the attached document. Note- The Act received the assent of the President on the 28th of December 2023, and is published on the e-Gazette of India for general information.

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