In pursuance of the provisions of Section 5 read with clause (100) of Section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), (hereinafter referred to as the said Act), Commissioner of State Tax hereby authorises,-

(a) the Special Commissioner of State Tax or Additional Commissioner of State Tax for decisions or orders passed by the Joint Commissioner of State Tax; and

(b) the Joint Commissioner of State Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or State Tax Officer of State Tax,

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

RAGHWENDRA KUMAR SINGH,

Commissioner of State Tax