THE ASSAM GOODS AND SERVICES TAX ACT, 2017
CHAPTER II - ADMINISTRATION

3. Officers under this Act.

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-

(a) Principal or Chief Commissioner of State tax,

(b) Commissioner of State tax,

(d) Additional Commissioners of State tax,

(e) Joint Commissioners of State tax,

(f) Deputy Commissioners of State tax,

(g) Assistant Commissioners of State tax,

(h) Superintendent of State tax,

(i) Inspector of State tax, and

(j) any other class of officers as it may deem fit:

Provided that, the officers appointed under the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005) shall be deemed to be the officers appointed under the provisions of this Act,