Home GST Govt notifies Central Goods and Services Tax (Second Amendment) Act, 2023

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

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

Govt notifies Central Items and Companies Tax (Second Modification) Act, 2023

The Authorities of India notified the Central Items and Companies Tax (Second Modification) Act, 2023 by way of issuing a notification.

The Official Notification Acknowledged:

An Act additional to amend the Central Items and Companies Tax Act, 2017 enacted by Parliament within the Seventy-fourth 12 months of the Republic of India as follows:

1. This Act could also be referred to as the Central Items and Companies Tax (Second Modification) Act, 2023.

2. In part 110 of the Central Items and Companies Tax Act, 2017:

(A) in sub-section (1):

(I) in clause (b), after sub-clause (ii), the next sub-clause shall be inserted, particularly:

“(iii) has been an advocate for ten years with substantial expertise in litigation in issues referring to oblique taxes within the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Worth Added Tax Tribunal, by no matter identify referred to as, Excessive Courtroom or Supreme Courtroom;”;

(II) the next proviso shall be inserted, particularly:

“Supplied that an individual who has not accomplished the age of fifty years shall not be eligible for appointment because the President or Member.”

(B) in sub-section (9), for the phrases “sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a interval not exceeding two years”, the phrases “seventy years, whichever is earlier and shall be eligible for re-appointment for a interval not exceeding two years topic to the age restrict specified above” shall be substituted;

(C) in sub-section (10), for the phrases “sixty-five years, whichever is earlier and shall be eligible for re-appointment for a interval not exceeding two years,” the phrases “sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a interval not exceeding two years topic to the age-limit specified above” shall be substituted.

For Official Notification Obtain the PDF Given Under:

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