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EXTRAORDINARY

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PART II — Section 1

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PUBLISHED BY AUTHORITY

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No. 56]

NEW DELHI, THURSDAY, DECEMBER 28, 2023/PAUSHA 7, 1945 (SAKA)

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Separate paging is given to this Part in order that it may be filed as a separate compilation.

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REGISTERED NO. DL—(N)04/0007/2003—23

MINISTRY OF LAW 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 SERVICES 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 110 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.

सी.जी.-डी.एल.-अ.-29122023-250951

CG-DL-E-29122023-250951

2

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—SEC. 1]

Customs, Excise and Service Tax Appellate Tribunal, State 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. RAHATE,

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 PUBLICATIONS, DELHI–110054.

Kshitiz

Mohan

Digitally signed by Kshitiz Mohan

DN: c=IN, st=Delhi,

2.5.4.20=e8b886a9336825f4d863142c634f2

f25e2e76d2f0b5f069af1775fa98f7ccdab,

postalCode=110002, street=Minto Road

New Delhi,

pseudonym=5c90ab0ba7a48905de2428b6

5504151c,

serialNumber=0a5dc5b84f902a7bf2d6ed41

c0c26429a0d4d5848dd23eb18886abaeea3

1b247, ou=Deputy Manager,

o=Government of India Press, cn=Kshitiz

Mohan

Date: 2023.12.29 09:29:52 +05'30'