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    <description>The Commissioner of State Tax delegates all functions under sub section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 to the Special Commissioner of State Tax and the Additional Commissioners of State Tax for carrying out the purposes of the Act, with such delegated functions remaining under the overall supervision of the Commissioner.</description>
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      <description>The Commissioner of State Tax delegates all functions under sub section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 to the Special Commissioner of State Tax and the Additional Commissioners of State Tax for carrying out the purposes of the Act, with such delegated functions remaining under the overall supervision of the Commissioner.</description>
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