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Saturday, March 19, 2022

Rule 122 of CGST Rules 2017

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

Amendmends made to Rule 122 of CGST Rules 2017

269 Inserted vide Notf no. 34/2017 – CT dt. 15.09.2017