Central Goods and Services Tax (Second Amendment) Act, 2023 – As Introduced in Lok Sabha
GST
Dated:- 14-12-2023
AS INTRODUCED IN LOK SABHA
BILL NO. 159 OF 2023
A Bill 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 :-
Short title.
1. This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023.
Amendment of section 110.
2. In section 110 of the Central Goods and Services Tax Act, 2017 (12 of 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 experie
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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.
STATEMENT OF OBJECTS AND REASONS
Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate authority within the Goods and Services Tax framework for hearing appeals against the orders passed by the Appe
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