In exercise of the power confered under sub-section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Commissioner of State tax hereby delegates all the functions under the said Act to the Special Commissioner of State tax and the Additional Commissioners of State tax for carrying out the purposes of the said Act.

The said functions delegated as above shall be under the overall supervision of the Commissoner

Commissioner of State Tax

Gujarat State