4. Classes of officers under the Central Goods and Services Tax Act
(1) There shall be the following classes of officers under the Central Goods and Services Tax Act, namely;
(a) Principal Chief Commissioners of CGST or Principal Directors General of CGST,
(b) Chief Commissioners of CGST or Directors General of CGST,
(c) Principal Commissioners of CGST or Principal Additional Directors General of CGST,
(d) Commissioners of CGST or Additional Directors General of CGST,
(e) First Appellate Authority,
(f) Additional Commissioners of CGST or Additional Directors of CGST,
(g) Joint Commissioners of CGST or Joint Directors of CGST,
(h) Deputy Commissioners of CGST or Deputy Directors of CGST,
(i) Assistant Commissioners of CGST or Assistant Directors of CGST, and
(j) such other class of officers as may be appointed for the purposes of this Act.
4. Classes of officers under the State Goods and Services Tax Act
(1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely.
a) Commissioner of SGST,
b) Special Commissioners of SGST,
c) Additional Commissioners of SGST,
d) Joint Commissioners of SGST,
e) Deputy Commissioners of SGST,
f) Assistant Commissioners of SGST, and
g) such other class of officers and persons as may be appointed for the purposes of this Act. [List is indicative]
(2) The Commissioner shall have jurisdiction over the whole of the State of (….). All other officers shall have jurisdiction over the whole of the State or over such areas as the Commissioner may, by notification, specify.
5. Appointment of officers under the Central Goods and Services Tax Act
(1) The Board may appoint such persons as it may think fit to be officers under the Central Goods and Services Tax Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may authorize a Principal Chief Commissioner/Chief Commissioner of Central Goods and Services Tax or a Principal Commissioner/Commissioner of Central Goods and Services Tax or an Additional/Joint or Deputy/Assistant Commissioner of Central Goods and Service Tax to appoint officers of Central Goods and Services Tax below the rank of Assistant Commissioner of Central Goods and Services Tax.
(Note: State laws may have similar provision)
6. Powers of officers under the Central Goods and Services Tax Act
(1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Central Goods and Services Tax who is subordinate to him.
(3) The Board/Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate its powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, a First Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on an officer of Central Goods and Services Tax other than those specified in section 79 of this Act.
(Note: State laws may have similar provision)
