In exercise of the powers conferred by section 48 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (3) of rule 83 of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council, the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India is hereby notified as the authority to conduct the examination as per the said sub-rule.

By order and in the name of the Government of Chhattisgarh

(Sangeetha P.)

Commissioner, State Tax

and Special Secretary