Section 171 : Credit of eligible duties and taxes in respect of inputs or input services during transit – Transitional Provisions
June 10, 2017Section 172 : Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme – Transitional Provisions
June 10, 2017
84.Officers required to assist CGST/SGST officers
(1) All officers of Police, Railways, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of State/Central Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the CGST/SGST officers in the execution of this Act.
(2) The Central/State Government may, by notification, empower and require any other class of officers to assist the CGST/SGST officers in the execution of this Act when called upon to do so by the Commissioner of CGST/SGST.
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June 10, 2017
