Section 116(2)(d) in Delhi Goods and Services Tax Act, 2017
(d)a retired officer of the Commercial Tax Department of any State Government including Department of Trade and Taxes, Department of Excise, Entertainment and Luxury Tax of Government of National Capital Territory of Delhi or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years: