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<h1>Amendment to Section 110 of CGST Act: New Experience and Age Criteria for Appointments, Re-appointment Age Adjusted.</h1> Section 110 of the Central Goods and Services Tax Act, 2017, has been amended to include new eligibility criteria and age limits for appointments. A new sub-clause requires candidates to have ten years of advocacy experience in indirect tax litigation. Additionally, individuals under fifty are ineligible for appointment as President or Member. The retirement age for certain positions is extended to seventy years, with re-appointment possible for up to two years, subject to the specified age limit. Changes also adjust the re-appointment age limit from sixty-five to sixty-seven years, maintaining the two-year re-appointment condition.