Sub: APGST Act, 2017- Officer authorized for inspection of goods in movement under the provisions of APGST Act, 2017 and APGST Rules , 2017 - Regarding.

Ref: G O.MS.NO. 138 Revenue (CT-II) Department, Dated: 27-03-2018.

2)The Andhra Pradesh Gazette No 37 dt 30th June 2017.

In partial modification of the S.No 23 of the ref. 2nd cited, and with reference to the 1st cited in which the new rule no 138 is inserted under APGST Rules, 2017 the officer not below the cadre of 'Deputy Assistant Commissioner of State Tax" are hereby ordered as 'proper officer' for the purpose of inspection of goods in movement referred under Sec 68(3) read with Rule 138 of APGST Act, 2017 and Rules there under.

Further, it is to mention that for the purpose of the exercise of the above function powers the joint Commissioner of State tax having jurisdiction is deemed to be subordinate within the meaning of sec 5(2), to the Commissioner of State tax/Additional Commissioner of state tax as notified by the Chief Commissioner of State Tax with enforcement functions.

Chief Commissioner (ST) ,