Functions as the proper officers in relation to the various sections. - GST - States - 02/2017-GST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIVIAPUR Dated Dimapur, the 15th September, 2017 ORDER-No. 02/2017-GST NO.CT/LEG/NGST-ORD/8/17: In exercise of the powers conferred by Clause (91) of Section 2 of the Nagaland Goods and Services Tax Act, 2017 (4 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, Nagaland, 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 Sl.No. Designation of the Officer Functions under Section of the NGST Act, 2017 or the NGST Rules, 2017 (1) (2) (3) 1. Superintendent of State Tax i. Sub-section (5) of Section 10 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 2. Inspector of State Tax i. Rule 25 2. This Order is deemed to have come into force w.e.f. 1st July, 2017. (Y. MHATHUNG MURRY) Commissioner of State Taxes Nagaland: Dimapur