SECTION 3 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017
NOTIFIED OFFICERS UNDER THE ACT
NOTIFICATION NO.FTX.90/2016/68, DATED 22-6-2017
In exercise of the powers conferred by section 3 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam is hereby pleased to appoint the Commissioner of Taxes, Assam, the Additional Commissioners of Taxes, the Joint Commissioners of Taxes, the Deputy Commissioners of Taxes, the Assistant Commissioners of Taxes, the Superintendents of Taxes and the Inspectors of Taxes appointed under the Assam Value Added Tax Act, 2003 (Assam Act No.VIII of 2005), as the Commissioner of State Tax, Assam and the Additional Commissioners of State Tax, the Joint Commissioners of State Tax, the Deputy Commissioners of State Tax, the Assistant Commissioners of State Tax, the Superintendents of State Tax and the Inspectors of State Tax respectively for carrying out the purposes of this Act with their jurisdiction over the areas mentioned in the table below, as required under sub-section (2) of section 4 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017):—
TABLE
SI. No. | Officers | Headquarters | Areas in which power are to be exercised |
1. | Commissioner of State tax, Assam | Guwahati | State of Assam |
2. | Additional Commissioners of State tax, Assam | Guwahati | State of Assam |
3. | Joint Commissioners of State tax, Assam | Guwahati | Subject to such conditions as may be specified have jurisdiction over the whole of the State or over such local areas as Commissioner of State tax may, by order, specify under section 4(2) of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017). |
4. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Zone-A | Guwahati | |
5. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Zone-B | Guwahati | |
6. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Zone-C | Guwahati | |
7. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Dhubri Zone | Dhubri | |
8. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Tezpur Zone | Tezpur | |
9. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Nagaon Zone | Nagaon | |
10. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Jorhat Zone | Jorhat | |
11. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Sivasagar Zone | Sivasagar | |
12. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Tinsukia Zone | Tinsukia | |
13. | Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Silchar Zone | Silchar | |
14. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Guwahati Unit-A | Guwahati | |
15. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Guwahati Unit-B | Guwahati | |
16. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Guwahati Unit-C | Guwahati | |
17. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Guwahati Unit-D | Guwahati | |
18. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Barpeta Road Unit | Barpeta Road | |
19. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Bongaigaon Unit | Bongaigaon | |
20. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Dhubri Unit | Dhubri | |
21. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, TezpurUnit | Tezpur | |
22. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Nagaon Unit | Nagaon | |
23. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Golaghat Unit | Golaghat | |
24. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Jorhat Unit | Jorhat | |
25. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Sivasagar Unit | Sivasagar | |
26. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Dibrugarh Unit | Dibrugarh | |
27. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Tinsukia Unit | Tinsukia | |
28. | Assistant Commissioner of State tax, Superintendents of State Tax and Inspectors of State taxes, Silchar Unit | Silchar | |
29. | Superintendents of State tax and Inspectors of State taxes, Nalbari Unit | Nalbari | |
30. | Superintendents of State tax and Inspectors of State taxes, Barpeta Unit | Barpeta | |
31. | Superintendents of State tax and Inspectors of State taxes, Kokrajhar Unit | Kokrajhar | |
32. | Superintendents of State tax and Inspectors of State taxes, Goalpara Unit | Goalpara | |
33. | Superintendents of State tax and Inspectors of State taxes, Mangaldoi Unit | Mangaldoi | |
34. | Superintendents of State tax and Inspectors of State taxes, Tangla Unit | Tangla | |
35. | Superintendents of State tax and Inspectors of State taxes, Dhekiajuli Unit | Dhekiajuli | |
36. | Superintendents of State tax and Inspectors of State taxes, Biswanath Chariali Unit | Biswanath Chariali | |
37. | Superintendents of State tax and Inspectors of State taxes, North Lakhimpur Unit | North Lakhimpur | |
38. | Superintendents of State tax and Inspectors of State taxes, Dhemaji Unit | Dhemaji | |
39. | Superintendents of State tax and Inspectors of State taxes, Morigaon Unit | Morigaon | |
40. | Superintendents of State tax and Inspectors of State taxes, Hojai Unit | Hojai | |
41. | Superintendents of State tax and Inspectors of State taxes, Naharkatia Unit | Naharkatia | |
42. | Superintendents of State tax and Inspectors of State taxes, Digboi Unit | Digboi | |
43. | Superintendents of State tax and Inspectors of State taxes, Doom-Dooma Unit | Doom-Dooma | |
44. | Superintendents of State tax and Inspectors of State taxes, Haflong Unit | Haflong | |
45. | Superintendents of State tax and Inspectors of State taxes, Karimganj Unit | Karimganj | |
46. | Superintendents of State tax and Inspectors of State taxes, Hailakandi Unit | Hailakandi | |
47. | Superintendents of State tax and Inspectors of State taxes, Diphu Unit | Diphu | |
48. | Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State taxes, Jalukbari | Jalukbari, Guwahati | |
49. | Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State taxes, Kabaitary | Kabaitary |
This notification shall come into force on the date of its publication in the official Gazette.