THE CENTRAL / STATE GOODS AND SERVICE TAX ACT, 2016

Base Paper for discussion on draft GST law

THE CENTRAL / STATE GOODS AND SERVICE TAX ACT, 2016

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,

(d) Commissioners of CGSTor Additional Directors General of CGST,

(e) Commissioner of CGST (Appeals)

(f) Additional Commissioners of CGST or Additional Directors of CGST,

(g) Joint Commissioners of CGSTor Joint Directors of CGST,

(h) Deputy Commissioners of CGSTor Deputy Directors of CGST,

(i) Assistant Commissioners of CGSTor 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 (….). All other officers shall have jurisdiction over the whole of the State or over such areas as the Commissioner may, by notification, specify.