Section 83(1)(c) in Himachal Pradesh Goods and Services Tax Rules, 2017
(c)he has passed,(i)a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or(ii)a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or(iii)any other examination notified by the Government, on the recommendation of the Council, for this purpose; or(iv)has passed any of the following examinations, namely:-