In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), hereby authorises-

(a) the Commissioner of State Tax or Special Commissioner of State Tax 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 of State Tax Officer,

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

2. This notification shall deemed to have come in to force from 13th January 2020.

By order and in the name of the Governor of Chhattisgarh,

MANINDER KAUR DWIVEDI,

Principal Secretary