GST bill on age limit of GSTAT members tabled   

An advocate with 10 years of ‘experience’ in litigation in matters relating to indirect taxes in the appellate tribunal, would be eligible to be appointed as a judicial member of the GSTAT.
Finance Minister Nirmala Sitharaman in the Rajya Sabha during Winter session of Parliament, in New Delhi. (Photo | PTI)
Finance Minister Nirmala Sitharaman in the Rajya Sabha during Winter session of Parliament, in New Delhi. (Photo | PTI)

NEW DELHI: Finance Minister Nirmala Sitharaman on Wednesday introduced a bill in the Lok Sabha to raise the age limit for president and members of GST appellate tribunals.

The Central Goods and Services Tax (Second Amendment) Bill, 2023, seeks to cap the age for president and members of the GST appellate tribunals (GSTAT) at 70 years and 67 years, respectively, higher than 67 years and 65 years specified earlier.

An advocate with 10 years of ‘experience’ in litigation in matters relating to indirect taxes in the appellate tribunal, would be eligible to be appointed as a judicial member of the GSTAT. As per the amendment, president and the judicial and technical members of GSTAT shall hold office for four years, or until he attains age of 70 years and 67 years, respectively, whichever is earlier.

The rules notified by the government earlier had fixed the age limit for the president and members of GSTAT at 67 years and 65 years, respectively. The GST Council chaired by Sitharaman had in October approved the change in the age criteria.

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