Haryana GST territorial divisions specified: ranges, districts, circles assigned and officer jurisdictions designated under state GST Act. The Commissioner of State Tax, under section 4(2) of the Haryana GST Act, specifies Ranges, Districts and Circles with detailed geographical boundaries and assigns administrative responsibility: each Range to a Joint Commissioner, each District to a Deputy Commissioner and each Circle to an Excise and Taxation Officer or Assistant Excise and Taxation Officer, with Deputy Commissioners empowered to allocate circles to officers; schedules identify included industrial areas, exempted units and enforcement notes for roadside checking.
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Provisions expressly mentioned in the judgment/order text.
Haryana GST territorial divisions specified: ranges, districts, circles assigned and officer jurisdictions designated under state GST Act.
The Commissioner of State Tax, under section 4(2) of the Haryana GST Act, specifies Ranges, Districts and Circles with detailed geographical boundaries and assigns administrative responsibility: each Range to a Joint Commissioner, each District to a Deputy Commissioner and each Circle to an Excise and Taxation Officer or Assistant Excise and Taxation Officer, with Deputy Commissioners empowered to allocate circles to officers; schedules identify included industrial areas, exempted units and enforcement notes for roadside checking.
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