Member Technical (Centre): A person shall not be qualified for appointment as a Member Technical (Centre), unless he is or has been a member of Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A;
Member Technical (State) : A person shall not be qualified for appointment as a
Technical Member (State) unless he is or has been an officer of the State Government not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank as may be notified by the concerned State Government on the recommendations of the Council with at least three years of experience in the administration of an old law or the State Goods and Services Tax Act or in the field of finance and taxation.
(ICAI FAQ PUBLICATIONS 06-09-2017 Qualification, appointment & condition of service of the President and the members of the Tribunal: FAQ NO. 33)