Sub: Andhra Pradesh Goods and Services Tax Act, 2017 - Proper Officers for exercising powers Under Section 130 of APGST Act, 2017 - Regarding.

In exercise of the authority conferred on him under Sub-Section 91 of Section 2 read with Sub section 1 of Section 5 of the Andhra Pradesh Goods and Services Act, 2017, the Chief Commissioner of State Tax, here by order and empowers the officers not below the cadre of Deputy Assistant Commissioner of State Tax, to exercise the powers enshrined in Section 130 of APGST Act, 2017.

However, to exercise such powers outside their territorial jurisdiction , they shall obtain specific orders from the jurisdictional Joint Commissioner State Tax . the officers entrusted with the enforcement activities in the office of the CCST, shall obtain orders from Commissioner of State Tax / Additional Commissioner of State Tax concerned.

These instructions shall come into force with immediate effect.

Chief Commissioner (ST)