Rule 122. Constitution of the Authority | Knowledge Bank

Constitution of the Authority.-

²[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 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 by Notification No. 34/2017 Dated 15th September 2017.

2. Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022Notification No. 24/2022 – Central Tax dated 23.11.2022 w.e.f 01.12.2022

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.