Rajya Sabha Passes Amendment Bill for GST Appellate Tribunal

• 26 Dec 2023

On 21^st Dec, the Central Goods and Services Tax (Second Amendment) Bill, 2023 received approval from the Rajya Sabha, introducing changes to the GST Appellate Tribunal Chairman's upper age limit and eligibility criteria for members.

Key Points

• Retirement Age: The bill extends the GST Appellate Tribunal Chairman's retirement age from 65 to 67 years. Additionally, advocates with a decade of experience can now qualify as members, provided they have substantial experience in indirect tax litigation.
• Advocate Eligibility Criteria: Advocates seeking membership must demonstrate ten years of practice, specifically in matters related to indirect taxes within the Appellate Tribunal.
• Council Approval and Notification: The GST council, in its 52nd meeting on October 7, endorsed the proposed amendments. Following the central government's notification of 31 GST Appellate Tribunal benches on September 15, the eligibility criteria for advocates were clarified.
• Detailed Rules and Salary Structure: In October, the Centre outlined detailed rules for appointing and servicing the president and members of the GST Appellate Tribunal.
• Monthly Pension: The bill stipulates a monthly salary of Rs 2.25 lakh, with deductions for pension recipients. Members and presidents are entitled to allowances and benefits commensurate with Group 'A' government officers.
• Ethical Obligations: The rules mandate the declaration of assets, liabilities, and interests by members and presidents before assuming office.
• It further requires resignation or voluntary retirement before joining the Tribunal, with a prohibition on undertaking arbitration assignments while in office.