The Central Goods and Services Tax (Second Amendment) Bill, 2023 |The LexSphere Library

SECTION Section 1

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•1

•THE CENTRAL GOODS AND SERVICES TAX

•(SECOND AMENDMENT) BILL, 2023

•A

•BILL

•further to amend the Central Goods and Services Tax Act, 2017.

•BE it enacted by Parliament in the Seventy-fourth Y ear of the Republic of India as

•follows:—

SECTION Section 2

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1.This Act may be called the Central Goods and Services Tax (Second Amendment)

•Act, 2023.

SECTION Section 3

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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 Section 4

Untitled Section

•section 110.

•12 of 2017.

•AS INTRODUCED IN LOK SABHA

•Bill No. 159 of 2023

•5

•10

•2

•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.

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•STA TEMENT OF OBJECTS AND REASONS

SECTION Section 5

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•Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for

•Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate

•authority within the Goods and Services Tax framework for hearing appeals against the

•orders passed by the Appellate Authority under the Central Goods and Services Tax

•Act, 2017 and the State Goods and Services Tax Acts. Non-constitution of the Goods and

•Services Tax Appellate Tribunals is denying the taxpayers of second appellate remedy and

•consequently the taxpayers are seeking relief directly from the High Court, thereby burdening

•the High Courts.

SECTION Section 6

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2.The amendments to sections 109 and 110 of the Central Goods and Services Tax

•Act, 2017 for enabling the creation of the Central Goods and Services Tax Appellate Tribunals

•were notified vide notification No. 28/2023-Central Tax dated 31st July, 2023. During the

•process of operationalisation of the said Tribunal, it was observed that certain provisions of

•the Central Goods and Services Tax Act, 2017 need to be aligned with the Tribunal Reforms

•Act, 2021 (33 of 2021).

SECTION Section 7

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3.Accordingly, the provisions of the Central Goods and Services Tax Act, 2017 are

•being aligned with the Tribunal Reforms Act, 2021, to initiate the administrative process for

•operationalisation of the Goods and Services Tax Appellate Tribunals at the earliest.

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4.The Bill seeks to achieve the above objectives.

•N

•EW DELHI; NIRMALA SITHARAMAN.

•The 5th December, 2023.

•3

•FINANCIAL MEMORANDUM

•The provisions of the Bill do not involve any expenditure of recurring or non-recurring

•nature from the Consolidated Fund of India.

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•ANNEXURE

•THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

•(12 OF 2017)

•* * * * *

SECTION Section 9

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110.(1) A person shall not be qualified for appointment as—

•* * * * *

(b)a Judicial Member, unless he—

•* * * * *

•(ii) has, for a combined period of ten years, been a District Judge or an

•Additional District Judge;

•* * * * *

(9)Notwithstanding anything contained in any judgment, order, or decree of any court

•or any law for the time being in force, the President of the Appellate Tribunal shall hold office

•for a term of four years from the date on which he enters upon his office, or until he attains the

•age of sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a

•period not exceeding two years.

(10)Notwithstanding anything contained in any judgment, order, or decree of any

•court or any law for the time being in force, the Judicial Member, Technical Member (Centre)

•or Technical Member (State) of the Appellate Tribunal shall hold office for a term of four

•years from the date on which he enters upon his office, or until he attains the age of sixty-five

•years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding

•two years.

•* * * * *

•President and

•Members of

•Appellate

•Tribunal,

•their

•qualification,

•appointment,

•conditions of

•service, etc.

•LOK SABHA

•————

•A

•BILL

•further to amend the Central Goods and Services Tax Act, 2017.

•————

•(Smt. Nirmala Sitharaman, Minister of Finance and Corporate Affairs )

•MGIPMRND—445LS(S3)—6-12-2023.