The Central Goods and Services Tax (Second Amendment) Bill, 2023 aims to raise the previous age limits of 67 and 65 years to 70 years for the president and members of the GST appellate tribunals (GSTAT).An advocate could be appointed as a judicial member of the GSTAT if they have ten years of "experience" in litigation before the appellate tribunal concerning indirect taxes. The amendment...
The Central Goods and Services Tax (Second Amendment) Bill, 2023 aims to raise the previous age limits of 67 and 65 years to 70 years for the president and members of the GST appellate tribunals (GSTAT).
An advocate could be appointed as a judicial member of the GSTAT if they have ten years of "experience" in litigation before the appellate tribunal concerning indirect taxes. The amendment states that the president and the judicial and technical members of GSTAT will serve in their roles for four years, or until the president turns seventy-seven or sixty-seven years old, whichever comes first.
The government had already announced guidelines that set the age restriction at 67 years for the president and 65 years for members of GSTAT. The revised age requirements were approved in October by the GST Council, which Sitharaman led.