Section 3 of CGST Act 2017: Officers
under this Act.
The Government shall, by notification, appoint the following
classes of officers for the purposes of this Act, namely:––
(a) Principal Chief Commissioners of Central Tax or Principal
Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General
of Central Tax,
(c) Principal Commissioners of Central Tax or Principal
Additional Directors General of Central Tax,
(d) Commissioners of
Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional
Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of
Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors
of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant
Directors of Central Tax, and
(i) any other class of officers as it may deem fit: Provided
that the officers appointed under the Central Excise Act, 1944 shall be deemed
to be the officers appointed under the provisions of this Act.
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