Chapter XV


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


1. Inserted by Notification No. 34/2017  Dated 15th September 2017.