Deemed constitution of existing tax offices under GST ensures administrative continuity for GST implementation and transfers functions without fresh establishment. The State specifies that Circles, Divisions, Appeal Offices, Zones and other offices, including the administrative office of the Commissioner, established under the VAT Act and rules shall be deemed to have been set up under the Goods and Services Tax Act and the rules made thereunder for carrying out the purposes of the GST Act and its rules, thereby preserving administrative structure and continuity.