New Delhi: The Parliament passed the Central GST (Second Amendment) Bill, 2023 to raise age limit of the president and members of appellate tribunals.
The bill was approved with a voice vote in Rajya Sabha and returned to Lok Sabha, which had passed the bill on Tuesday. In the post-lunch session, Finance Minister Nirmala Sitharaman moved The Central Goods and Services Tax (Second Amendment) Bill, 2023 in the Upper House.
The bill seeks to raise the cap on age for president and members of the GST Appellate Tribunals (GSTAT) to 70 years and 67 years, respectively. Currently, the age limit for the president is 67 years and for members is 65 years.
The bill also seeks to align the provisions of the Central GST Act in line with the Tribunal Reforms Act, 2021. Among others, with the latest amendments, an advocate with 10 years of 'substantial experience' in litigation in matters relating to indirect taxes in an appellate tribunal, would be eligible to be appointed as a judicial member of the GSTAT.
