Administration
Section 4A : Classes of officers under the Central Goods and Services Tax Act – Administration
June 10, 2017
Administration
Section 5A : Appointment of officers under the Central Goods and Services Tax Act – Administration
June 10, 2017

Section 4B : Classes of officers under the State Goods and Services Tax Act – Administration

Administration

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) [Principal/Chief] 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.

(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.

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