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Section3
The Assam Goods and Services Tax Act, 2017

Section 3

In force Act 28 of 2017 As on 11 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 28 of 2017 Cited by 4 provisions

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 3 of the Assam Goods and Services Tax Act, 2017. 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 Commi

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.

Section 3, The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 4

  1. s. 2
  2. s. 4
  3. s. 140
  4. s. 150

Questions about Section 3

How do I find court cases under Section 3 of the Assam Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Goods and Services Tax Act 3, section 3 Assam Goods and Services Tax Act, section 3 of the Assam Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 3 of the Assam Goods and Services Tax Act, and has it changed?

4 other provisions in this corpus refer back to it.

When was the Assam Goods and Services Tax Act enacted?

Assam Goods and Services Tax Act was enacted in 2017 as Act 28 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.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/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content). This page is not a substitute for legal advice.