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THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER No. CT/GST-12/2017/133, Dated 13th September, 2022

In exercise of the powers conferred by sub-section (2) of section 4 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), and in supersession of the earlier order No. CT/GST-10/2017/176 dtd 29th June, 2017, the Principal Commissioner of State Tax, Assam hereby orders that the following classes of officers shall exercise the powers conferred upon them in their territorial jurisdiction specified in column (4) of the Table given below:

TABLE

SI. No. Officers Headquarter Area in which power are to be exercised
1 2 3 4
1 Additional Commissioners of State Tax, Assam Guwahati State of Assam
2 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax posted or attached in the Office of the Principal Commissioner of State Tax Guwahati State of Assam
3 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Zone-A Guwahati The areas under the Unit Offices of Guwahati Unit-A, Mangaldoi and Tangla.
4 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Zone-B Guwahati The areas under the Unit Offices of Guwahati Unit-B, Nalbari, Barpeta & Barpeta Road.
5 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Zone-C Guwahati The areas under the Unit Offices of Guwahati Unit-C & Unit-D.
6 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Dhubri Zone Dhubri The areas under the Unit Offices of Dhubri, Goalpara, Kokrajhar, and Bongaigaon.
7 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Tezpur Zone Tezpur The areas under the Unit Offices of Tezpur, Dhekiajuli, Biswanath Chariali, North Lakhimpur & Dhemaji.
8 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of Stale Tax and Superintendent of State Tax, Nagaon Zone Nagaon The areas under the Unit Offices of Nagaon, Diphu, Hojai & Morigaon.
9 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Jorhat Zone Jorhat The areas under the Unit Offices of Jorhat & Golaghat.
10 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Sivasagar Zone Sivasagar The areas under the Unit Offices of Sivasagar & Dibrugarh.
11 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Tinsukia Zone Tinsukia The areas under the Unit Offices of Tinsukia, Digboi, DoomDooma & Naharkatia
12 Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Silchar Zone Silchar The areas under the Unit Offices of Silchar, Karimganj, Haflong & Hailakandi.
13  Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Unit-A  Guwahati The whole area covered by Kamrup (Metropolitan) District (excluding the areas covered by Mayong Mouza): (i) In the North - The river Brahmaputra.

(ii) In the South - The railway line from the Panbazar Overbridge upto the boundary of Morigaon District

(iii) In the East - The river Kalang and the boundary of Morigaon District.

(iv) In the West - The line defined by the road commencing from the junction of Satya Narayan Road and Mahatma Gandhi Road in Fancy Bazar and continuing upto the railway line under the Panbazar Overbridge along the following routes :

(a) Satyanarayan Road and from the Section of Satyanarayan Road and Mahatma Gandhi road upto the junction of Satyanarayan Road and Hem Barua Road

(b) Hem Barua Road from the junction of Satyanarayan Road and Hem Barua Road upto the junction of Hem Barua Road and

(c) Sir Sadulla Road from the junction of Hem Barua Road and Sir Sadulla Road upto the Junction of Sir Sadulla Road and Guwahati Shillong Road and thereafter along the Guwahati Shillong Road upto the railway line under Panbazar Overbridge. 

14 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Unit-B Guwahati All areas under Kamrup and Kamrup (Metropolitan) District other than areas falling under Guwahati Unit-A, Guwahati Unit C and Guwahati Unit-D.
15 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Unit-C   To the North -Railway line starting from Bharalu Bridge upto the Border of Morigaon District To the South from the middle point of G.S. Road starting at Assam Meghalaya Border at Bumihat then along the middle point of G.S. Road up to the Bharalu Railway Bridge where the northern boundary of the Unit begins. To the East: boundary of Morigaon District To the West: The line defined by R.K. Choudhury Road from Bharalu Railway Bridge along Fatasil Ambari Road up to Lakhara Chariali.
16 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Guwahati Unit-D Guwahati North Southern boundary of Unit-C.

South : From the middle point of G.S. Road in front of G.M.C. Check-gate, Khanapara along with the Southern boundary of Kamrup (Metropolitan) District upto Lakhara Chariali point.

East: Meghalaya Border.

West: From Railway Bridge at Bharalumukh through the R.K. Choudhury Road upto Lakhara Chariali point and any other area of the existing 'C' Unit not specifically included in any of the Unit-'C and 'D'.

17 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Barpeta Road Unit Barpeta Road The areas covered by Sorbhog and Barpeta Road Police stations under Barpeta District.
18 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Bongaigaon Unit Bongaigaon The whole area covered by Bongaigaon District and Chirang District except areas under the Basugaon and Sidli Police Stations of Chirang District.
19 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Dhubri Unit Dhubri The whole area covered by Dhubri District and South Salmara District.
20 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Tezpur Unit Tezpur The areas covered by Tezpur SubDivision of Sonitpur District other than areas falling under Dhekiajuli unit.
21 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Nagaon Unit Nagaon The areas covered by Kaliabar SubDivision & Nagaon Sub Division of Nagaon District.
22 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Golaghat Unit Golaghat The whole area covered by Golaghat District.
23 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Jorhat Unit Jorhat The whole area covered by Jorhat District and Majuli District.
24 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Sivasagar Unit Sivasagar The whole area covered by Sivasagar District and Charaideo District.
25 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Dibrugarh Unit Dibrugarh The whole area covered by Dibrugarh District other than areas falling under Naharkatia Unit.
26 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Tinsukia Unit Tinsukia The whole area covered by Tinsukia District other than areas falling under Digboi Unit and DoomDooma Unit.
27 Deputy Commissioner of State Tax, Assistant Commissioner of State Tax and Superintendent of State Tax, Silchar Unit Silchar The whole area covered by Cachar District.
28 Assistant Commissioner of State Tax and Superintendent of State Tax, Nalbari Unit Nalbari The whole area covered by Nalbari District, Baksa District and Tamulpur District.
29 Assistant Commissioner of State Tax and Superintendent of State Tax, Barpeta Unit Barpeta The whole area covered by Baksa District, Bajali District and Barpeta District other than areas falling under Barpeta Road Unit.
30 Assistant Commissioner of State Tax and Superintendent of State Tax, Kokrajhar Unit Kokrajhar The whole area covered by Kokrajhar District and areas under the Basugaon and Sidli Police Stations of Chirang District.
31 Assistant Commissioner of State Tax and Superintendent of State Tax, Goalpara Unit Goalpara The whole area covered by Goalpara, District.
32 Assistant Commissioner of State Tax and Superintendent of State Tax, Mangaldoi Unit Mangaldoi The whole area covered by Darrang District and areas under Kalaigaon and Mazbat Police Stations of Udalguri District.
33 Assistant Commissioner of State Tax and Superintendent of State Tax, Tangla Unit Tangla The whole area covered by Udalguri District except areas under Kalaigaon and Mazbat Police Stations of Udalguri District.
34 Assistant Commissioner of State Tax and Superintendent of State Tax, Dhekiajuli Unit Dhekiajuli The areas covered by Dhekiajuli Police stations including the area covered by Missamari and Singri Police outpost.
35 Assistant Commissioner of State Tax and Superintendent of State Tax, Biswanath Chariali Unit Biswanath Chariali The areas covered by Biswanath District.
36 Assistant Commissioner of State Tax and Superintendent of State Tax, North Lakhimpur Unit North Lakhimpur The whole area covered by Lakhimpur District.
37 Assistant Commissioner of State Tax and Superintendent of State Tax, Dhemaji Unit Dhemaji The whole area covered by Dhemaji District.
38 Assistant Commissioner of State Tax and Superintendent of State Tax, Morigaon Unit Morigaon The whole area covered by Morigaon District.
39 Assistant Commissioner of State Tax and Superintendent of State Tax, Hojai Unit Hojai The whole area covered by Hojai District.
40 Assistant Commissioner of State Tax and Superintendent of State Tax, Naharkatia Unit Naharkatia The areas covered by Jaipur, Namrup, Naharkatia, Duliajan, Tinkhang and Tengakhat Police stations under Dibrugarh District.
41 Assistant Commissioner of State Tax and Superintendent of Slate Tax, Digboi Unit Digboi The whole area covered by Margherita Sub-Division of Tinsukia District.
42 Assistant Commissioner of State Tax and Superintendent of State Tax, DoomDooma Unit DoomDooma The areas covered by DoomDooma, Sadiya, Kakapathar and Saikhowa Police stations under Tinsukia District.
43 Assistant Commissioner of State Tax and Superintendent of State Tax, Haflong Unit Haflong The whole area covered by Dima I lasao District.
44 Assistant Commissioner of State Tax and Superintendent of State Tax, Karimganj Unit Karimganj The whole area covered by Karimganj District.
45 Assistant Commissioner of State Tax and Superintendent of State Tax, Hailakandi Unit Hailakandi The whole area covered by Hailakandi District.
46 Assistant Commissioner of State Tax and Superintendent of State Tax, Diphu Unit Diphu The whole area covered by Karbi Anglong District and West-Karbi Anglong District.

This order shall come into force immediately

RAKESH AGARWALA,

Principal Commissioner of State Tax,

Assam, Dispur, Guwahati.