THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XV  -  ANTI-PROFITEERING
Rule - 122
Year  

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Constitution of the Authority.

122. 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.