Territorial jurisdiction of State tax officers is reorganised across Assam by revised zonal and unit-wise allocation. Territorial jurisdiction of State tax officers under the Assam Goods and Services Tax Act, 2017 is reassigned by order issued in exercise of statutory power under section 4(2). The order supersedes the earlier territorial jurisdiction arrangement and specifies the classes of officers who may exercise powers within defined territorial limits across Assam. The allocation covers Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents posted in the Principal Commissioner's office and in the various zonal and unit offices. It maps jurisdiction by zone and unit, linking each office to designated districts, sub-divisions, police-station areas, and detailed boundary descriptions.