**Policy Summary:**
This notification, issued by the Department of Trade and Taxes, Government of the National Capital Territory of Delhi, concerns the Delhi Goods and Services Tax (GST). Specifically, it designates the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority responsible for conducting examinations as per sub-rule 3 of rule 83 of the Delhi Goods and Services Tax Rules, 2017. This action is taken in exercise of the powers conferred by section 48 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) and is based on the recommendations of the Council. The notification, referenced as Notification No. F.3(69)/Policy/GST/2018/2362-46, becomes effective from May 25, 2018. The issuing authority is H. Rajesh Prasad, Commissioner, State Tax.
Key Entities Referenced
Government of the National Capital Territory of Delhi: The governing body of Delhi, responsible for administering the region.
Department of Trade and Taxes: A department of the Government of NCT of Delhi responsible for trade and tax matters.
Delhi: A city and union territory of India
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi government related to the Goods and Services Tax.
Delhi Goods and Services Tax Rules, 2017: The set of rules implementing the Delhi Goods and Services Tax Act, 2017.
National Academy of Customs, Indirect Taxes and Narcotics: An authority under the Department of Revenue, Ministry of Finance, Government of India.
Ministry of Finance: A ministry of the Government of India.
H. Rajesh Prasad: Commissioner of State Tax
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3217 DG/2018 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 5th June, 2018
Reference Notification No.24/2018 (Central Tax)
No. 3/2018 (State Tax)
No. F.3 (69)/Policy-GST/2018/236-246.—In exercise of the powers conferred by section 48 of the Delhi Goods
and Services Tax Act, 2017 (Delhi Act 03 of 2017) read with sub-rule (3) of rule 83 of the Delhi Goods and Services Tax
Rules, 2017, the Commissioner, on the recommendations of the Council, hereby 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 examinationas per the said sub-rule.
2. This Notification shall come into force from 25th May, 2018.
H. RAJESH PRASAD, Commissioner (State Tax)
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and Published by the Controller of Publications, Delhi-110054.