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759

66ig{E{q[d,ffi5 26 ^grr€ 2o2o

Atal Nug*, the 7th August 2020

NOTIFICATION

No. 05/2020- State Tax

No. F 10-64 ]2O2O(CTN(98).- In ^{pursuance of the provisions of section 5 read with clause (99) of}

section 2 of the Chhattisgarh ^{Goods and Services Tax Act, 2Ol7 (7 of 2Afi) (hereinafter referred to as the said}

Act), hereby authorises-

(a) the Commissioner of State Tax or Special Commissioner of ^{State Ta:< or Additional}

Commissioner of State Tax for decisions or ^{orders passed by the Joint Commissioner of State}

Tax or Deputy Commissioner of State Tax; and

(b) the Joint Commissioner of State Tax for decisions or orders ^passed by ^{the Assistant}

Commissioner of State Tax or State Tax Offrcer,

as the Revisional Authority ^{under section 108 of the said Act.}

2. This notification shall ^{deemed to have come in to force from 13th Jantaiy 2020.}

By ordel and in the name of the Governor ^{of Chhattisgarh,}

MANINDER KAUR DWIVEDI, Principal ^Secretary

G,gauraur*eaurrfi

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