Appellate jurisdiction delegation under GST assigns designated officers to hear appeals across defined territorial zones. Delegation of appellate jurisdiction under the Assam Goods and Services Tax Act, 2017 authorises specified officers to function as Appellate Authorities for appeals against orders or decisions passed by adjudicating authorities within defined territorial jurisdictions. The notification maps appeals from Deputy Commissioner and Assistant Commissioner level orders to the relevant Joint Commissioner of State Tax (Appeals), and assigns appeals from Joint Commissioners and Additional Commissioners to higher appellate officers. It supersedes the earlier 2019 order and operates from 18 December 2020.