Central Goods and Services Tax (Second Amendment) Act, 2023

  • The Government on December 28, 2023, notified the Central Goods and Services Tax (Second Amendment) Act, 2023 (“the CGST (Second Amendment) Act”).
  • It amends the Central Goods and Services Tax (CGST) Act, 2017.
  • The Act provides for the levy and collection of CGST on the intra-state supply of goods and services.
  • It allows advocates with at least 10 years of experience to be appointed as the judicial member. They must have substantial experience in matters relating to indirect taxation.
  • The minimum age to be appointed as a member or president of the Tribunal will be 50 years.
  • The Act increases ....
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