G.S.R. (E). – In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises -

(a) the Principal Commissioneror Commissioner of Central Taxfor decisions or orders passed by the Additional or Joint Commissionerof Central Tax; and

(b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax,

as the Revisional Authority under section 108 of the said Act.
 

[F. No. 20/06/07/2019-GST]

(Pramod Kumar)
Director,Government of India