GST Notification 05/2020-Central Tax ,dt. 13-01-2020

Following shall be revisional authority under section 108 of CGST Act 2017
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,