{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017-as","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":"An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Arunachal Pradesh and the matters connected therewith or incidental thereto","act_number":"6","act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":177,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/"},"unit":"section","section":{"number":"3","heading":"Officers under this Act","text":"The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Commissioner (b) Chief Commissioner of State tax, (c) Commissioner of State tax (d) Special Commissioners of State tax, (e) Additional Commissioners of State tax, (f) Joint Commissioners of State tax, (g) Deputy Commissioners of State tax, (h) Assistant Commissioners of State tax, and (i) any other class of officers as it may deem fit: Provided that, the officers appointed under the Arunachal Pradesh Value Added Tax Act,2005 shall be deemed to be the officers appointed under the provisions of this Act.","html":"<p>The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Commissioner (b) Chief Commissioner of State tax, (c) Commissioner of State tax (d) Special Commissioners of State tax, (e) Additional Commissioners of State tax, (f) Joint Commissioners of State tax, (g) Deputy Commissioners of State tax, (h) Assistant Commissioners of State tax, and (i) any other class of officers as it may deem fit: Provided that, the officers appointed under the Arunachal Pradesh Value Added Tax Act,2005 shall be deemed to be the officers appointed under the provisions of this Act.</p>","words":101,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/section/3/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}