In exercise of the powers conferred by sub-section (3) of section 164 and section 48 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with sub-rule (3) of rule 83 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner of the State Tax, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule.

2. This notification shall come into retrospective effect from 28th May, 2018.

By order,

(Jagdhish Chander Sharma)

Principal Secretary (E&T) to the

Government of Himachal Pradesh