GST examination authority notified for Uttarakhand under the goods and services tax rules The Commissioner of State Tax, Uttarakhand, acting under section 48 of the Uttarakhand Goods and Services Tax Act, 2017 read with sub-rule (3) of rule 83 of the Uttarakhand Goods and Services Tax Rules, 2017 and on the recommendations of the Council, 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 examinations contemplated by that sub-rule.