In exercise of the powers conferred under sub-section (1) of section 5 read with sub-section (3) of section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 and sub-rules (2) and (4) of rule 83 and sub-rule (2) of rule 83B of the Tamil Nadu Goods and Services Tax Rules, 2017, the commissioner of State Tax, hereby notifies that the territorial Joint Commissioners shall be authorized officers for the functions conferred on them under the sub-rules (2) and (4) of rule 83 and sub-rule (2) of rule 83B of the Tamil Nadu Goods and Services Tax Rules, 2017.

2. This notification shall be deemed to have come into force from 29th June, 2017.

TV. SOMANATHAN,

Commissioner of State Tax Tamil Nadu.