Central Tax Notifications

CGST Notification 05/2020

In pursuance of the provisions of section 5 read with clause (99) of section 2
of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the
said Act), the Central Board of Indirect Taxes and Customs hereby authorises –

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

(b) the Additional or Joint Commissioner of Central Tax for decisions or orders
passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of
Central Tax,

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