Constitution of the Authority.-

²[122. The Authority shall consist of,-

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and

(b) four Technical Members who are or have been Commissioners of State tax or central tax ¹[for at least one year] or have held an equivalent post under the existing law, to be nominated by the Council.]

 

 

Notes:

1.  Inserted by Notification No. 34/2017  Dated 15th September 2017.

2. Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 Notification No. 24/2022 – Central Tax dated 23.11.2022 w.e.f 01.12.2022