Who among the following was appointed as head of the seven member comm

Who among the following was appointed as head of the seven member committee to look into revenue shortfall being faced by the states after the GST roll-out in India and suggest steps for augmenting collections ?

Himanta Biswa Sharma
Thomas Isaac
Sushil Modi
Capt Abhimanyu
This question was previously asked in
UPSC NDA-1 – 2019
Sushil Modi was appointed as the head of the seven-member committee to look into the revenue shortfall faced by states after the GST roll-out.
In January 2019, a Group of Ministers (GoM) was constituted by the GST Council to discuss and recommend steps for augmenting revenue collection and address the issue of revenue shortfall being faced by some states. The GoM was headed by Sushil Kumar Modi, who was then the Deputy Chief Minister and Finance Minister of Bihar.
The committee examined reasons for the shortfall and suggested measures, including anti-evasion steps and rate rationalization, to improve collections.