The Central Goods and Services Tax (Second Amendment) Act, 2023, signifies a crucial legislative development in the tax domain. Enacted by the Ministry of Law and Justice, Legislative Department, Government of India, this amendment received the presidential assent on December 28, 2023. The primary focus of this amendment is to refine and strengthen the existing framework of the Central Goods and Services Tax Act, 2017.
Specifically targeting Section 110 of the aforementioned Act, the amendments introduced are designed to elevate the standards of expertise and qualifications required for key appointments, notably the President and Members of appellate bodies. This brief overview sets the stage for a detailed exploration of the changes brought about by the Central Goods and Services Tax (Second Amendment) Act, 2023, underscoring its significance in shaping the landscape of indirect tax administration in India.
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. Short title.
This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023.
2. Amendment of section 110.
In section 110 of the Central Goods and Services Tax Act, 2017,—
(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, 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.
