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<h1>Assam GST Act: State Tax Officers Assigned Duties u/rs 138B, 138C, 144, and 162 Effective May 2018.</h1> The Commissioner of State Tax in Assam has assigned specific functions to various state tax officers under the Assam Goods and Services Tax Act, 2017. The Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent, and Inspector of State Tax are designated as proper officers to perform duties under specified rules of the Assam GST Rules, 2017. These include responsibilities under Rules 138B, 138C, and 144, with the Additional Commissioner also covering Rule 162. This order is effective from May 7, 2018.