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According to Rule 122 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The Authority shall consist of,-The Authority shall consist of,-

  1. a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
  2. four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.