THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER No. 6/2018-GST, No. CTS-75/2017/63, Dated, 9th May, 2018

In exercise of the powers conferred by clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the "said Act") and sub-section (3) 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 of proper officers to be performed under the provisions of the Assam Goods and Services Tax Rules, 2017 as specified in the Column (3) of the said Table subject to the conditions and restrictions mentioned in such provisions:

Table

SI. No.	Designation of the Officer	Functions under the provisions of the Assam Goods and Services Tax Rule, 2017
1	Additional Commissioner of State tax, Assam	i. Rule 138Band 138C ii. Rule 144 iii. Rule 162
2	Joint Commissioner of State tax, Assam	i.Rule 138B and 138C ii.Rule 144
3	Deputy Commissioner of State tax, Assam	i.Rule 138B and 138C ii. Rule 144
4	Assistant Commissioner of State tax, Assam	i. Rule 138B and 138C ii. Rule 144
5	Superintendent of State tax, Assam	i. Rule 138B and 138C ii. Rule 144
6	Inspector of State tax, Assam	i. Rule 138B and 138C

This order shall come into force from 7th May, 2018.

Sd/-

(Anurag Goel, IAS),

Commissioner of State tax, Assam,

Dispur, Guwahati