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Section 122: Constitution of the Authority

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

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]193 or have held an equivalent post under the existing law, to be nominated by the Council.

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section122
Marginal noteConstitution of the Authority
JurisdictionCentral
StatusIn force as published by the source

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