{"id":310371,"date":"2023-12-29T18:45:04","date_gmt":"2023-12-29T13:15:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=310371"},"modified":"2023-12-29T17:54:39","modified_gmt":"2023-12-29T12:24:39","slug":"ministry-of-law-and-justice-notifies-central-goods-and-services-tax-second-amendment-act-2023-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/29\/ministry-of-law-and-justice-notifies-central-goods-and-services-tax-second-amendment-act-2023-legal-news\/","title":{"rendered":"Age of appointment of President, Judicial Member & Technical Member increased vide CGST (Second Amendment) Act, 2023"},"content":{"rendered":"
\n

On 28-12-2023, the Ministry of Law and Justice notified the Central Goods and Services Tax (Second Amendment) Act, 2023 to amend the Central Goods and Services Tax Act, 2017<\/a>.<\/p>\n

Key Points:<\/p>\n

    \n
  1. \n

    Section 110 relates to the qualification, appointment, conditions of service, etc. of the President and Members of Appellate Tribunal<\/span>.<\/p>\n

    A new provision<\/span> has been introduced in the qualification of a Judicial Member which mandates that any person is qualified to become a Judicial Member if he\/she has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court.<\/p>\n<\/li>\n

  2. \n

    Any person will only be eligible for appointment as the President or Member if he\/she has attained the age of 50 years.<\/p>\n<\/li>\n

  3. \n

    Earlier, the President of the Appellate Tribunal held the office for a term of 4 years from the date on which he\/she enters upon office, or until he attains the age of 67 years<\/span>, whichever is earlier and will be eligible for re-appointment for a period not exceeding 2 years.<\/p>\n

    Now, the age for appointments has been increased to 70 years.<\/p>\n<\/li>\n

  4. \n

    Earlier, the Judicial Member, Technical Member (Centre\/ State) of the Appellate Tribunal held the office for a term of 4 years from the date on which he enters upon his\/her office, or until he\/she attains the age of 65 years<\/span>, whichever is earlier and will be eligible for re-appointment for a period not exceeding 2 years.<\/p>\n

    Now, the age for appointments has been increased to 67 years.<\/p>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    CGST (Second Amendment) Act, 2023 mandates 10 years of substantial experience in litigation for appointment of Judicial Member of GST Appellate Tribunal<\/p>\n","protected":false},"author":67515,"featured_media":298697,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[54144,29698,61074,41061,34642],"class_list":["post-310371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-central-goods-and-services-tax","tag-cgst","tag-gst-appellate-tribunal","tag-judicial-member","tag-technical-member"],"yoast_head":"\nCGST (Second Amendment) Act, 2023 | SCC Blog<\/title>\n<meta name=\"description\" content=\"Central Goods and Services Tax (Second Amendment) Act, 2023 mandated 10 years of substantial experience in litigation for appointment of Judicial 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It was argued by the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/04\/GujHC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/04\/GujHC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/04\/GujHC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/04\/GujHC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/04\/GujHC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":208885,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/28\/cabinet-approves-creation-of-the-national-bench-of-the-goods-and-services-tax-appellate-tribunal-gstat\/","url_meta":{"origin":310371,"position":2},"title":"Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)","author":"Bhumika Indulia","date":"January 28, 2019","format":false,"excerpt":"The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT). 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not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":364899,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/28\/gujarat-appellate-aar-on-itc-claim-on-share-buyback-expenses\/","url_meta":{"origin":310371,"position":4},"title":"Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers & Chemical’s shares","author":"Adyasha Mohanty","date":"October 28, 2025","format":false,"excerpt":"Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"ITC claim on share buyback expenses","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":291165,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/03\/tribunals-commissions-regulatory-bodies-roundup-april-2023-legal-news-updates\/","url_meta":{"origin":310371,"position":5},"title":"[Monthly Roundup ] Top Stories like Arshad Warsi pump and dump case; 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