In exercise of the power conferred upon me by sub-section (3) section 5 read with clause (4) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 (hereinafter referred to as the said Ordinance) and the rules framed thereunder, I hereby authorise the Special Commissioner, the Additional Commissioner, the Senior Joint Commissioner, the Joint Commissioner, the Deputy Commissioner and Assistant Commissioner of State Tax, as referred to in section 3 of the said Ordinance to act, as the "adjudicating authorities" to pass any order or decision under the said Ordinance within their respective jurisdiction.

This order will take effect from 22nd day of June, 2017.

Sd/-21/06/2017

Commissioner,

State Tax, West Bengal