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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


3. Assessing Authorities and their jurisdiction
4. Distribution of business amongst various assessing authorities in a Circle
4A. Jurisdiction of officers under Section 75 and 76 of the Act
5. Jurisdiction of Auditors
6. Area of operation of Taxpayer’s Service Office
7. Jurisdiction of Appellate Authorities
8. Jurisdiction and distribution of business amongst other officers
9. The Tax Board and its members
10. Headquarter of the Tax Board and its functions

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