Sec 2(25) – Commissioner in the Board

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 2(25) – Commissioner in the Board

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    Adarsh MadrechaAdarsh Madrecha
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    “Commissioner in the Board” means the Commissioner referred to in section 168;

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    Priya MadrechaPriya Madrecha
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    It refers to the Commissioner or Joint Secretary posted in the Central Board of Excise and Customs. Such a Commissioner or Joint Secretary is empowered to exercise the function of the Commissioner with the approval of the Board.

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