In exercise of the powers conferred by Sections 3, 4 and 5 of the Jharkhand Goods and Services Tax Act, 2017 (Jharkhand Act 12, 2017), the Governor of Jharkhand has been pleased to appoint the Authorities specified in Column-1 of the Table hereto annexed to exercise and perform the powers and duties respectively conferred and imposed on such Authorities by or under this Act, within the local units of the Area mentioned in corresponding entry in the 2nd Column of the said Table.
The Territorial Jurisdiction of the various Authorities, prescribed by the State Government under Sections 3, 4 and 5 of the Act, are indicated below.
2. The Headquarter Bureau of Investigation will discharge the duties assigned by the Commissioner of State Tax, Jharkhand, Ranchi.
3. The Divisional Bureau of Investigation will discharge the duties assigned by the Joint Commissioner of State Tax (Administration) as provided under section 67, 68 and 71 of the Jharkhand Goods and Services Tax Act, 2017 and Jharkhand Goods and Services Tax Rules, 2017.
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Principal Secretary-cum Commissione