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 vide Notification No. 34/2017-CT dated 15th Sept, 2017, w.e.f. 15-9-2017.
  2. Omitted vide NN 24/2022-CT dated 23rd November, 2022, w.e.f 1-12-2022.