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Notification No. 05/2020-Central Tax [N10-MXY]

As at 7 September 2026. In force from 13 January 2020.

Dates: made 13 January 2020; in force 13 January 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 13th January, 2020. Band A.

Cite: Notification No. 05/2020-Central Tax [N10-MXY]. Machine: N10-MXY.

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.

Made under

Recital: "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". Names section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 [S10-64J]. Vires verified.

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Notification No. 05/2020-Central Tax [N10-MXY]