In exercise of the powers conferred by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXIII of 2017) (hereinafter referred to as the said Act) and subject to sub-section (2) 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 as the proper officers in relation to the various sections of the said Act or the rules made thereunder mentioned in the corresponding entry in Column (3) of the said Table.-
Table
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ii. Sub-section (8) of Section 25
iii. Proviso to Sub-section (1) of Section 27
iv. Section 28
v. Section 29
vi. Section 30
vii. Rule 6
viii. Rule 9
ix. Rule 10
x. Rule 12
xi. Rule 16
xii. Rule 17
xiii. Rule 19
xiv Rule 22
xv Rule 23
xvi Rule 24
xvii Rule 25
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This order shall come into force on the first day of July, 2017.
(Anurag Goel)
Commissioner of State tax, Assam
Dispur, Guwahati