Lok Sabha passes Central Goods and Services Tax (Second Amendment) (CGST) Bill, 2023
The Central Goods and Services Tax (Second Amendment) CGST Bill, 2023 was introduced in Lok Sabha on December 13, 2023. It amends the Central Goods and Services Tax (CGST) Act, 2017. The Act provides for the levy and collection of CGST on the intra-state supply of goods and services.
It amends CGST Act, 2017 to change qualification for members of GST Appellate Tribunal (GSTAT) and raise age limit of President and Members of GSTAT.
Change in qualification for members of Appellate Tribunal: The Act allows the central government to set up an Appellate Tribunal on the recommendation of the GST Council. The Tribunal comprises the President, a judicial member, and two technical members.
Persons eligible to be appointed as the judicial member are:
(i) a judge of the High Court, or
(ii) a district judge or additional district judge having served for at least 10 years. T
the Bill allows advocates with at least 10 years of experience to be appointed as the judicial member. They must have substantial experience in matters relating to indirect taxation. The minimum age to be appointed as a member or president of the Tribunal will be 50 years.
CGST Act 2017 provides for levy and collection of CGST on intra-state supply of goods and services.
- Act also allows central government to set up GSTAT on recommendation of GST Council.
GSTAT is the second appellate authority within GST framework for hearing appeals against orders passed by Appellate Authority under CGST Act, 2017 and State GST Acts.
- GSTAT composition: President, a judicial member, and two technical members.
♦ Persons eligible to be appointed as judicial member are a judge of High Court, or a district judge or additional district judge having served for at least 10 years.
Key changes introduced by CGST Bill
Change in qualification for members of GSTAT: Allows advocates with at least 10 years of experience to be appointed as judicial member. They must have substantial experience in matters relating to indirect taxation.
♦ Minimum age to be appointed as a member or president of GSTAT will be 50 years.
Increases age limit for president of GSTAT from 67 to 70 years, and for members from 65 to 67 years.