The Parliament on 28th December, 2023, notifies the amendment to Central Goods and Services Tax (Second Amendment) Bill, 2023, which extends the upper age limit of GST Appellate tribunal Chairman and Members to 67 years from the existing 65 years and allows advocates with 10 years of experience to be eligible. Now, this s Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023. 

Earlier, The Central Goods and Services Tax (Second Amendment) Bill, 2023 was introduced in Lok Sabha on December 13, 2023 and the same received assent in Rajya Sabha on 20th December, 2023. 

These amendments brings changes in Section 110 of the CGST Act, 2017 which prescribes the qualification, appointment, conditions of service of the President and Members of Appellant Tribunal. 

On recommendations and approval in the 52nd GST Council Meeting held on 7th October, 2023, the amendment is made as under:

• By inserting a sub-clause u/s 110 of the CGST Act, 2017, to allow the advocates having experience of ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal eligible to be a Judicial Member. 
• A proviso has been inserted, to fix a minimum age for President and tribunal members to be 50 years.
• Amending sub-section (9) and (10), for extending the upper age limit of President and Members of the GST Appellant Tribunal to 67 years from the existing 65 years.

The CGST (Second Amendment) Act, 2023 can be accessed at https://taxo.online/wp-content/uploads/2023/12/THE-CENTRAL-GOODS-AND-SERVICES-TAX-SECOND-AMENDMENT-ACT-2023-1.pdf