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Section 2 of the Central Goods and Services Tax (Second Amendment) Act, 2023

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

Section 2 of the Central Goods and Services Tax (Second Amendment) Act, 2023 is headed “Amendment of section 110”.^[1]

Quick facts

Section 2, Central Goods and Services Tax (Second Amendment) Act, 2023

Amendment of section 110

Provision
Act	Central Goods and Services Tax (Second Amendment) Act, 2023
Section title	Amendment of section 110
Related provisions
Other	Section 110 of the CGST Act, 2017
Structure 2(A)(I)Insertion of advocate qualification 2(A)(II)Insertion of minimum appointment age 2(B)Substitution of President age and reappointment text 2(C)Substitution of Member age and reappointment text 2(A)(I)Amended advocate qualification limb 2(A)(II)Minimum appointment age limb 2(B)President amended age ceiling 2(B)President reappointment duration and age cap 2(C)Member amended age ceiling 2(C)Member reappointment duration and age cap
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 2, verbatim (show)

Section 2.

Amendment of section 110

In section 110 of the Central Goods and Services Tax Act, 2017,—

(A) in sub-section (1),—

(I) in clause (b), after sub-clause (ii), the following sub-clause shall be inserted, namely:—

"(iii) has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court;";

(II) the following proviso shall be inserted, namely:—

"Provided that a person who has not completed the age of fifty years shall not be eligible for appointment as the President or Member.";

(B) in sub-section (9), for the words, "sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years", the words "seventy years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above" shall be substituted;

(C) in sub-section (10), for the words, "sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years", the words "sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above" shall be substituted.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Insertion of advocate qualification 2(A)(I)

Questions to answer on the file2 questions

Is the exact CGST section 110(1)(b), after (ii), new (iii) locus in the dated target text?
Does the literal insertion of the ten-year advocate route including substantial indirect-tax litigation and all named tribunals/courts operation at that locus match this amending clause in full?

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Insertion of minimum appointment age 2(A)(II)

Questions to answer on the file2 questions

Is the exact CGST section 110(1) proviso locus in the dated target text?
Does the literal insertion of the below-fifty ineligibility for both President and Member operation at that locus match this amending clause in full?

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Substitution of President age and reappointment text 2(B)

Questions to answer on the file2 questions

Is the exact CGST section 110(9) locus in the dated target text?
Does the literal substitution of the entire quoted 67-to-70 age and two-year reappointment phrase, subject to the specified age limit operation at that locus match this amending clause in full?

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Substitution of Member age and reappointment text 2(C)

Questions to answer on the file2 questions

Is the exact CGST section 110(10) locus in the dated target text?
Does the literal substitution of the entire quoted 65-to-67 age and two-year reappointment phrase, subject to the specified age limit operation at that locus match this amending clause in full?

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Amended advocate qualification limb 2(A)(I)

Questions to answer on the file4 questions

How many completed calendar years has the candidate been an advocate?
Does the evidenced experience involve litigation in matters relating to indirect taxes?
Was the litigation experience obtained in an Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal by whatever name called, High Court or Supreme Court?
Does the experience satisfy the reserved substantial-experience standard?

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Minimum appointment age limb 2(A)(II)

Questions to answer on the file1 question

What is the candidate’s completed age in calendar years at this appointment?

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President amended age ceiling 2(B)

Questions to answer on the file2 questions

What is the date on which continued service in this office is being tested?
On what date does this President attain the amended age ceiling of 70 years?

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President reappointment duration and age cap 2(B)

Questions to answer on the file4 questions

What is the actual starting date of this reappointment?
What is the exclusive cessation boundary of this reappointment, with service only before that date?
What is the exact two-calendar-year anniversary of that reappointment start, established by the dated calendar working?
On what date does this President attain 70 years under the amended ceiling?

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Member amended age ceiling 2(C)

Questions to answer on the file2 questions

What is the date on which continued service in this office is being tested?
On what date does this Member attain the amended age ceiling of 67 years?

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Member reappointment duration and age cap 2(C)

Questions to answer on the file4 questions

What is the actual starting date of this reappointment?
What is the exclusive cessation boundary of this reappointment, with service only before that date?
What is the exact two-calendar-year anniversary of that reappointment start, established by the dated calendar working?
On what date does this Member attain 67 years under the amended ceiling?

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Provisions connected to Section 2
Provision	Connection	Words that tie them
Section 110 of the CGST Act, 2017	this provision requires Section 110 of the CGST Act, 2017	In section 110

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 2 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

What makes the identified advocate’s experience in litigation relating to indirect taxes substantial under the inserted CGST section 110(1)(b)(iii), without treating the expressly fixed ten-year duration or listed forum categories as discretionary?

See also

Section 110 of the CGST Act, 2017: president and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

References

Central Board of Indirect Taxes and Customs. "Section 2. Amendment of section 110". Central Goods and Services Tax (Second Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.

External links

Central Goods and Services Tax (Second Amendment) Act, 2023, Section 2 on the CBIC tax information portal