Section 110(1) in The Central Goods and Services Tax Act, 2017
(1)A person shall not be qualified for appointment as-(a)the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years;(b)a Judicial Member, unless he-(i)has been a Judge of the High Court; or(ii)is or has been a District Judge qualified to be appointed as a Judge of a High Court; or(iii)is or has been a Member of Indian Legal Service and has held a post not less than Additional Secretary for three years;(c)a Technical Member (Centre) unless he is or has been a member of Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A;(d)a Technical Member (State) unless he is or has been an officer of the State Government not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank as may be notified by the concerned State Government on the recommendations of the Council with at least three years of experience in the administration of an existing law or the State Goods and Services Tax Act or in the field of finance and taxation.
