# The Assam Goods and Services Tax Act, 2017, Section 3

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/3/

## Text

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :- (a) Principal or Chief Commissioner of State tax, (b) Commissioner of State tax, (c) Special Commissioners of State tax, (d) Additional Commissioners of State tax, (e) Joint Commissioners of State tax, (f) Deputy Commissioners of State tax, (g) Assistant Commissioners of State tax, (h) Superintendent of State tax, (i) Inspector of State tax, and (j) any other class of officers as it may deem fit: Provided that, the officers appointed under the Assam Value Added Tax Assam Act Act, 2003 shall be deemed to be the officers appointed under the provisions of VIII of 2005 this Act.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.