THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated 10th October 2017.-

In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the "said Act"), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,-

(a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner to the Special Commissioner of State Tax, to all the Additional Commissioners of State Tax and the Joint Commissioners of the State Tax, for carrying out the purposes of all the sections of the said Act, save those specified in column (2) of the Schedule appended hereto ;

(b) pleased to assign to the Special Commissioner of State Tax, to all the Additional Commissioners of State Tax and the Joint Commissioner of State Tax, to function and perform the duties as the proper officers in relation to all the sections of the said Act, save those specified in column (2) of the Schedule :

Schedule

Sr. No.	Powers and duties of the Commissioner under the Maharasthra Goods and Service Tax Act, 2017.
(1)	(2)
(1)	Second proviso of sub-section (1) of section 37.
(2)	Sub-section (2) of section 38.
(3)	Sub-section (6) of section 39.
(4)	Proviso to Sub-section (3) of section 60.
(5)	Omitted
(6)	Section 120.
(7)	Section 130.
(8)	Section 167.
(9)	Section 168.

1A. The powers and duties in relation to the section 69 of the said Act shall be exercised by the following officers, namely:-

(a) Special Commissioner of State Tax,

(b) Additional Commissioners of State Tax, Kolhapur Zone, Kolhapur,

(d) Additional Commissioners of State Tax, Nashik Zone, Nashik,

(e) Additional Commissioners of State Tax, Pune Zone, Pune,

(f) Additional Commissioners of State Tax, Thane Zone, Thane,

(g) Joint Commissioner of State Tax-Investigation-A, Mumbai,

(h) Joint Commissioner of State Tax-Investigation-B, Mumbai.

(i) Joint Commissioner of State Tax (Border Check Post), Maharashtra State, Mumbai.

2. The powers and duties in relation to all the sections except as mentioned hereinabove in this order shall be exercised within their respective jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to time.

PARAAG JAIIN NAINUTIA,

Commissioner of State Tax,

Maharashtra State, Mumbai.