<h1>New GST Amendment Act 2023 Proposes Tribunal Criteria Changes: Experience, Age Limits Updated for Appointments.</h1> The Central Goods and Services Tax (Second Amendment) Act, 2023, introduced in the Lok Sabha, proposes amendments to the Central Goods and Services Tax Act, 2017. Key changes include criteria for appointments within the Goods and Services Tax Appellate Tribunal, such as requiring advocates with ten years of experience in indirect tax litigation. Age limits for appointments and reappointments are adjusted to seventy and sixty-seven years, respectively. The amendments aim to align the Act with the Tribunal Reforms Act, 2021, facilitating the establishment of the Goods and Services Tax Appellate Tribunals to alleviate the burden on High Courts by providing a second appellate remedy for taxpayers.