Rule 122
Constitution of the Authority
Rule 122
[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] 1 or have held an equivalent post under the existing law, to be nominated by the Council.] 2
1 Inserted vide Notf no. 34/2017 – CT dt 15.09.2017
2 Omitted vide Notf 24/2022-CT dt 23.11.2022. Made effective from 01.12.2022
Related Notifications
24/2022Nov 23, 2022Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022 (opens in a new tab)
34/2017Sep 15, 2017Seventh amendment to the CGST Rules, 2017. (opens in a new tab)
10/2017Jun 28, 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 (opens in a new tab)