NOTIFICATION No. 01/2024-State Tax GSTAT, No. F 6-04 /2024/CT/V (63), Dated 31st July 2024

In exercise of the powers conferred by section 110 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), read with clause (d) of sub-section (1) of section 110 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), and the proviso thereof, the Government of Chhattisgarh, on the recommendations of theCouncil, in respectofthe qualification of the officers of Chhattisgarh for appointment as a Technical Member (State) in the State Bench of Goods and Services Tax Appellate Tribunal, hereby:

(i) relaxes the qualification from the requirement of "completion of twenty-five years of service in Group A, or equivalent" as per proviso to clause (d) of sub-section (1) of section 110 of Central Goods and Services Tax Act, 2017 (12 of 2017) to "twenty-five years of service in the Government, as Gazetted officer" for a period of ten years from the date of publication of this notification;

2. All other conditions as contained in clause (d) of sub-section (1) of section 110 of Central Goods and Services Tax Act, 2017 (12 of2017) shall also apply.

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

MUKESH KUMAR BANSAL, Secretary.