THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Order No. CT/GST-10/2017/177. Dated 29th June, 2007.

In exercise of the powers conferred by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXIII of 2017) (hereinafter referred to as the said Act) and subject to sub-section (2) of section 5 of the said Act, the Commissioner of State tax, Assam hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the said Act or the rules made thereunder mentioned in the corresponding entry in Column (3) of the said Table.-

Table

Serial Number	Designation of the Officer	Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017
1	2	3
1	Assistant Commissioner of State Tax or Superintendent of State Tax	i. Sub-section (5) of Section 10 ii. Sub-section (8) of Section 25 iii. Proviso to Sub-section (1) of Section 27 iv. Section 28 v. Section 29 vi. Section 30 vii. Rule 6 viii. Rule 9 ix. Rule 10 x. Rule 12 xi. Rule 16 xii. Rule 17 xiii. Rule 19 xiv Rule 22 xv Rule 23 xvi Rule 24 xvii Rule 25
2	Inspector of State Tax	i. Rule 25

This order shall come into force on the first day of July, 2017.

(Anurag Goel)

Commissioner of State tax, Assam

Dispur, Guwahati