Of the members of the Appellate Tribunal (other than its Chairman) and such Additional Appellate Tribunals appointed under section 4:-

(i) one member shall be from Officers of the State Goods and Services Tax Department of the Government not below the rank of Joint Commissioner of State Tax; and

(ii) the others shall be Chartered Accountants as defined in the Chartered Accountants Act, 1949, or class I Officers of the Indian Audit and Accounts Service, having not less than three years service as such in revenue audit or officers not below the rank of Deputy Commissioner of Income Tax of the Indian Revenue Service.