This Rule has been Omitted Vide :- Notification No. 24/2022-Central Tax Dt.23.11.2022 [Para 2 (a)] (w.e.f 01.12.2022)
Chapter - XV of CGST Rules, 2017
ANTI-PROFITEERING
RULE 122. Constitution of the Authority.- (corresponding section 171)
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.
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1. Inserted vide: Notification No. 34/2017-Central Tax dt. 15-09-2017 -[Para 4]