The Lok Sabha on Monday passed the Central Goods and Services Tax (CGST) (Second Amendment) Bill, 2023 to amend the CGST Act of 2017.

The Bill was introduced by the Central government in the Lok Sabha on December 13.

Union Finance Minister Nirmala Sitharaman mentioned that the amendment was proposed following a recommendation from Chief Justice of India (CJI) DY Chandrachud on the administrative front, conveyed through the Registrar of the Supreme Court.

The CJI had underlined that certain aspects of the service terms were not in consonance with the Tribunal Reforms Act.

To this end, the proposed legislation seeks to allow advocates with 10 years of experience to be appointed as judicial members of the Goods and Service Tax Appellate Tribunals (GSTAT).

Until now, only former High Court judges, district judges qualified to be appointed as High Court judges or members of the Indian Legal Service who have held a post not less than Additional Secretary for three years could qualify for appointment as judicial members of the GSTAT.

The Bill also introduces a minimum age of 50 years to be appointed as a member or as President of the Tribunal.

Furthermore, the Bill increases the age limit for the President of the Tribunal from 67 to 70 years, and for members from 65 to 67 years.

As per the Statement of Objects and Reasons of the Bill, the provisions of the CGST Act are being aligned with the Tribunal Reforms Act, 2021 to initiate the administrative process for operationalisation of the GSTAT at the earliest.

[Read Bill as introduced in Lok Sabha]