Head - Indirect Tax (GST & FTP)
373 Points
Joined January 2012
"Competent authority" means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non requirement of such certificate from such authority, from any of the following, namely:––
(A) architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
(B) chartered engineer registered with the Institution of Engineers (India); or
(C) licensed surveyor of the respective local body of the city or town or village or development or planning authority;
Provision : Explanation to entry no. 2 to Section 66E (Declared Service_)