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Central Goods and Services Tax (Second Amendment) (CGST) Bill, 2023

By Amigos IAS

Why is it in the news?

  • The Lok Sabha has passed the CGST Bill, 2023, amending the Central Goods and Services Tax (CGST) Act, 2017.
  • The amendments primarily target changes in the qualification criteria for members of the GST Appellate Tribunal (GSTAT) and raise the age limit for the President and Members of GSTAT.

 CGST Act, 2017

  • Provides for the levy and collection of CGST on intra-state supply of goods and services.
  • The Act allows the central government to set up GSTAT based on the recommendation of the GST Council.
  • GSTAT serves as the second appellate authority within the GST framework, hearing appeals against orders passed by the Appellate Authority under the CGST Act, 2017, and State GST Acts.

 Composition of GSTAT

  • Consists of a President, a judicial member, and two technical members.
  • The Bill allows advocates with at least 10 years of experience to be appointed as judicial members of GSTAT. These advocates must possess substantial experience in matters related to indirect taxation.
  • The minimum age for appointment as a member or president of GSTAT is set at 50 years.
  • The Bill increases the age limit for the President of GSTAT from 67 to 70 years.
  • The age limit for members of GSTAT is increased from 65 to 67 years.

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