Rule - 122, Constitution of the Authority (CGST Rules, 2017)

Rule - 122, Constitution of the Authority (CGST Rules, 2017)

Goods & Services Tax

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.


Notes:


1. Inserted vide notification no. 34/2017 dated 15.9.2017  


 

CONCEPTS