32. Classes of officers under the Integrated Goods and Services Tax Act, 2016
(1) There shall be the following classes of officers under the Integrated Goods and Services Tax Act, 2016 namely;
(a) Principal Chief Commissioners of IGST or Principal Directors General of IGST,
(b) Chief Commissioners of IGST or Directors General of IGST,
(c) Principal Commissioners of IGST or Principal Additional Directors General of IGST,
(d) Commissioners of IGST or Additional Directors General of IGST,
(e) First Appellate Authority
(f) Additional Commissioners of IGST or Additional Directors of IGST,
(g) Joint Commissioners of IGST or Joint Directors of IGST,
(h) Deputy Commissioners of IGST or Deputy Directors of IGST,
(i) Assistant Commissioners of IGST or Assistant Directors of IGST, and
(j) such other class of officers as may be appointed for the purposes of this Act.
33. Appointment of officers under the Integrated Goods and Services Tax
Act, 2016
(1) The Board may appoint such persons as it may think fit to be officers under the Integrated Goods and Services Tax Act, 2016.
(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 Integrated Goods and Services Tax below the rank of Assistant Commissioner of Integrated Goods and Services Tax Act, 2016.
