Authority to conduct examination: designated body will administer GST practitioner exams under applicable GST rules. The Commissioner, under Section 48 of the Tamil Nadu GST Act, 2017 read with sub rule (3) of rule 83 of the Tamil Nadu GST Rules, 2017 and on the Council's recommendation, notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, as the authority to conduct the examination for GST practitioners as required by that sub rule.
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Provisions expressly mentioned in the judgment/order text.
Authority to conduct examination: designated body will administer GST practitioner exams under applicable GST rules.
The Commissioner, under Section 48 of the Tamil Nadu GST Act, 2017 read with sub rule (3) of rule 83 of the Tamil Nadu GST Rules, 2017 and on the Council's recommendation, notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, as the authority to conduct the examination for GST practitioners as required by that sub rule.
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