CGST Rule 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] or have held an equivalent post under the existing law, to be nominated by the Council.
 Inserted by the Central Goods and Services Tax (Seventh Amendment) Rules, 2017 w.e.f 15/09/2017. – Date of Amendment : 15-09-2017, Effective from : 15-09-2017, Retrospective Effect : No