Section 122 in The Central Goods and Services Tax Rules, 2017
122. Constitution of the Authority.
- 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 [for at least one year] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).] or have held an equivalent post under the existing law, to be nominated by the Council.
