Parliament Parliament of India
GST Tribunal head age raised to 70
This Bill amends the Central Goods and Services Tax Act, 2017 to align the qualifications and age limits for members of the GST Appellate Tribunal with the Tribunal Reforms Act, 2021.
The goal is to facilitate the operationalization of these Tribunals to provide taxpayers with a second appellate remedy and reduce the burden on High Courts.
Who it concerns: The Bill affects the Central Goods and Services Tax Appellate Tribunal, specifically the eligibility criteria for its President, Judicial Members, and Technical Members. It also indirectly affects taxpayers who rely on this Tribunal for appeals against GST orders.
What the bill does
- Adds a qualification for Judicial Members: must have been an advocate for ten years with substantial experience in indirect tax litigation in specific tribunals, High Courts, or the Supreme Court.
- Prohibits the appointment of any person who has not completed the age of fifty years as the President or a Member of the Tribunal.
- Raises the age limit for the President of the Tribunal from 67 years to 70 years.
- Raises the age limit for Judicial Members and Technical Members from 65 years to 67 years.
Also in the document
- The Bill states that the provisions do not involve any expenditure from the Consolidated Fund of India.
- The amendments are intended to align the GST Act with the Tribunal Reforms Act, 2021.
Where this bill is now: Passed both houses — awaiting assent
How this was written
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The original document
Parliament of India — Bills (Lok Sabha & Rajya Sabha)
Bill / law · Ref. 159 · 19 Dec 2023
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