Section 116(2)(d) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(d)a retired officer of the Commercial Tax Department of any State Government 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/ an Assessing Authority/an Excise and Taxation Officer/a Commercial Taxes Officer or any other of officer of equivalent rank of the Commercial Tax Department, as may be deemed proper by the Government, for a period of not less than two years.