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Section 150 - Assam SGST - MISCELLANEOUS - GST - States - Section 150 - 150. (1) Any person, being- (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax Ac .....

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e Registration Act, 1908 (Central Act No. 16 of 1908); or (h) a Registrar within the meaning of the Companies Act, 2013 (Central Act No. 18 of 2013); or (i) the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988); or (j) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (Central Act No. 30 of 2013); or (k) the .....

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the Companies Act, 2013(Central Act No. 18 of 2013); or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or (p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related .....

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