Rule 122. Constitution of the Authority



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


1. Inserted vide Notification No. 34/2017 – CT dated 15.09.2017.





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