Rule 122 - Constitution of the Authority

[1][122. ***]


[1] Rules omitted by Rule 2(a) of The CGSTR(4th A), 2022 vide Notification No. 24/2022-Central Tax dt. 23-11-2022 wef 01-12-2022. Earlier it was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017 as

122. Constitution of the Authority.[1]

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. Words inserted by Rule 4 of CGST(7th A)R, 2017 vide Notification No. 34/2017-Central Tax dt. 15-09-2017 wef 15-09-2017.


GST Gyaan | | Rajesh Ritolia - 9350171263