THE CENTRAL GOODS AND SERVICES TAX SECOND AMENDMENT ACT 2023

vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II—Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 56] ubZ fnYyh] c`gLifrokj] fnlEcj 28] 2023 @ikS"k 7] 1945 ¼'kd½ No. 56] NEW DELHI, THURSDA Y, DECEMBER 28, 2023/P AUSHA 7, 1945 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation.xxxGIDHxxx jftLVªh lañ Mhñ ,yñ —(,u)04@0007@2003—23 REGISTERED N O. DL—(N)0 4/000 7/200 3—23 MINISTR Y OF LA W AND JUSTICE (Legislative Department) New Delhi, the 28th December , 2023 /Pausha 7, 1945 (Saka) ] The following Act of Parliament received the assent of the President on the 28th December , 2023 and is hereby published for general information:— THE CENTRAL GOODS AND SER VICES TAX (SECOND AMENDMENT) ACT , 2023 NO. 48 OF 2023 [28th December , 2023 .] An Act 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:— 1. This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023. 2. In section 1 10 of the Central Goods and Services Tax Act, 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 experience in litigation in matters relating to indirect taxes in the Appellate Tribunal,Short title. Amendment of section 110.12 of 2017. CG-DL-E-29122023-250951 Customs, Excise and Service Tax Appellate Tribunal, S tate Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court;"; (II) the following proviso shall be inserted, namely:— "Provided that a person who has not completed the age of fifty years shall not be eligible for appointment as the President or Member ."; (B) in sub-section ( 9), for the words, "sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years", the words "seventy 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; (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. ———— S.K.G . RAHA TE, Secretary to the Govt. of India. MGIPMRND—534GI(S3)—28-12-2023.UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICA TIONS, DELHI–1 10054.