Statutory text — CGST Rules, 2017, as amendedRule 122
Rule 122. 1[****]
1. Omitted (w.e.f. 01.12.2022) vide Notification No. 24/2022 - CT dated 23.11.2022 for
"Rule 122. Constitution of the Authority. -
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 for at least one year or have held an equivalent post under the existing law, to be Nominated by the Council."
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source