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<h1>Assam GST Order No. 3/2021: New Territorial Jurisdiction Assigned to Business Intelligence Cell Officers Across Assam.</h1> Order No. 3/2021, issued by the Principal Commissioner of State Tax, Assam, assigns territorial jurisdiction to specific officers within the Business Intelligence Cell under the Assam Goods and Services Tax Act, 2017. The Joint Commissioner, Deputy Commissioner, Assistant Commissioner, and Superintendent of State Tax, all based in Guwahati, are authorized to exercise their powers throughout the State of Assam. This order supersedes a previous order from September 2019 and is effective retroactively from December 18, 2020.