Assignment of functions to proper officers.

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..... section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act ) and sub-section (3) 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 of proper officers to be performed under the provisions of the Assam Goods and Services Tax Rule .....

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..... sioner of State tax, Assam i. Rule 138B and 138C ii. Rule 144 5. Superintendent of State tax, Assam i. Rule 138B and 138C ii. Rule 144 6. Inspector of State tax, Assam i. Rule 138B and 138C This order shall come into force from 7th May, 2018. Sd/ .....

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