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.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.