Rajya Sabha passes bill to set up GST appellate tribunals and ease age cap The Rajya Sabha granted the approval to a bill aimed at facilitating the setting up of Goods and Services Tax (GST) appellate tribunals (GSTAT).

The approved bill brings about crucial modifications to the terms of appointment for tribunal members and establishes a minimum age cap of 50 years for both members and presidents of the tribunal.

The House returned the 2023 Central Goods and Services Tax (Second Amendment) Bill. The bill was passed in the absence of opposition members, who were suspended over the past few days.

Finance Minister Nirmala Sitharaman moved the bill for discussion. The Lok Sabha has already approved the bill, which aims to amend the Central Goods and Services Tax Act of 2017.

The proposed amendments focus on refining the existing structure of the Central Goods and Services Tax (CGST) Act, 2017, specifically addressing the levy and collection of CGST on intra-state goods and services transactions. Currently, 28 tribunals are being set up.

The Bill aims to diversify the pool of eligible candidates for judicial appointments to these tribunals. It introduces a provision allowing advocates with a minimum of 10 years of experience, particularly in matters related to indirect taxation, to serve as judicial members.