CGST Rule 122 – Constitution of the Authority [Updated 2019]

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 [1][for at least one year] or have held an equivalent post under the existing law, to be nominated by the Council.

[1] 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

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