2[****]2
1. Inserted vide notification no. 34/2017- Central Tax dated 15.9.2017
2. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 – Central Tax dated 23.11.2022 for
"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 1[for at least one year]1 or have held an equivalent post under the existing law,
to be Nominated by the Council."
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