The survey of Areca palm (Betel nut) and Excise duty on tea were the stepping stone towards the introduction of the concept of Central Excise in the North Eastern Region with the creation of a Division at Shillong in April, 1944 under Calcutta Commissionerate.

For better and effective control of Central Excise and Customs works, the Guwahati Division was organised on 1St June, 1966 vide Collectorate Establishment Order No. 102/66 dated 26.05.1966. The then jurisdiction of Guwahati Division was the whole of Goalpara, Garo Hills, Nowgong District, Mangaldai Sub-Division and Dhekiajuli Police Station of Tezpur Sub-Division of Darrang District of Assam.

In the year 1972, this Division was re-organised for the creation of two new Divisions at Tezpur and Dhubri vide Collectorate Establishment Order No. 94/72 Dated 16.06.1972.

The composite Central Excise & Customs Division at Guwahati was re-organised again with the creation of Customs Preventive Division at Guwahati vide order No. 2/93 dated 27.09.1993 of the Principal Collector.

On 1.12.2008, Guwahati became the Headquarters of the Guwahati Central Excise and Service Tax Commissionerate, 94th in the Country, with five Divisions — Guwahati Central Excise, Guwahati Service Tax, Dhubri Central Excise & Service Tax, Tezpur Central Excise & Service Tax, Itanagar Central Excise & Service Tax and 32 Ranges under the Divisions vide Notification No 47/2008–CE(NT) dated 1.12.2008 with the territorial jurisdiction over the major part of the states of Assam, Arunachal Pradesh and a part of Meghalaya covering an area of more than 1,00,000 Sq Kms.

The jurisdiction of this Commissionerate (now CGST & Central Excise Commissionerate, Guwahati) has been re-organised vide Notification No. 13/2017-CE(NT) Dated 09.06.2017, on account of the implementation of the Goods & Services Act 2017 which had come into force w.e.f. 01.07.2017. This Commissionerate has now four Divisions viz; Guwahati-I CGST & Central Excise, Guwahati-II CGST & Central Excise, Bongaigaon CGST & Central Excise and Silchar CGST & Central Excise with the territorial jurisdiction over the Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai, East Karbi Anglong, West Karbi Anglong, Dima Hasao, Cachar, Hailakandi and Karimganj in the state of Assam.