In exercise of the powers conferred by sub-section (1) and (3) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Commissioner of State Tax, Maharashtra State, hereby pleased to delegate the powers and duties conferred or imposed upon the Commissioner, to all the Deputy Commissioners of State Tax, to all the Assistant Commissioners of State Tax and to all the State Tax Officers, for carrying out the purposes under sub-rule (1) and (2) of rule 86A of Maharashtra Goods and Services Tax Rules, 2017.

The powers and duties delegated under this order shall be exercised within their jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to time.

SANJEEV KUMAR,

Commissioner of State Tax,

Maharashtra State, Mumbai.