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    <title>Central Goods and Services Tax (Second Amendment) Act, 2023 - As Introduced in Lok Sabha</title>
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    <description>The Bill inserts an additional eligibility criterion requiring a prospective member to have been an advocate for ten years with substantial experience in indirect tax litigation before appellate fora, and introduces a minimum age disqualification so persons under fifty years are ineligible for appointment as President or Member. It also raises and revises upper-age ceilings for reappointment, making reappointments subject to the newly specified age-limit, to align the Central GST Act with the Tribunal Reforms Act, 2021 for operationalisation of GST Appellate Tribunals.</description>
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