Section 83(1)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017

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State of Himachal Pradesh - Subsection

Section 83(1)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017

(a)that he is a retired officer of the Commercial Tax Department of any State Government or of the [Central Board of Indirect Taxes] [Substituted 'Central Board of Excise' by Notification No. EXN-F(10)-5/2019, dated 30.1.2019 (w.e.f. 27.6.2017).] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or

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State of Himachal Pradesh - Subsection

Section 83(1)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017