3. Officers under this Act.––The Government shall, by notification, appoint the following classes of
officers for the purposes of this Act, namely:––
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central
Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
1. The Word “and” omitted by the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020, vide
Notification No. S.O. 1123(E), dated (18-3-2020) and vide Union Territory of Ladakh Reorganisation (Adaptation of Central
Laws) Order, 2020, Notification No. S.O. 3774(E), dated (23-10-2020).
*. Vide Notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and
Kashmir and the Union territory of Ladakh.
2. Ins. by the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020, vide Notification No. S.O. 1123(E)
dated (18-3-2020) and vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Order, 2020, notification
No. S.O. 3774(E), dated (23-10-2020).
3. Ins. by Act 30 of 2023, s. 2 (w.e.f. 1-10-2023).
4. Clause (121) omitted by the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020, vide notification
No. S.O. 1123(E), dated (18-3-2020) and vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws)
Order, 2020, notification No. S.O. 3774(E), dated (23-10-2020).
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(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed
to be the officers appointed under the provisions of this Act.
4. Appointment of officers.–– (1) The Board may, in addition to the officers as may be notified by the
Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any
officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of
Assistant Commissioner of central tax for the administration of this Act.
5. Powers of officers.––(1) Subject to such conditions and limitations as the Board may impose, an
officer of central tax may exercise the powers and discharge the duties conferred or imposed on him
under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under
this Act on any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this
behalf by him, delegate his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the
powers and discharge the duties conferred or imposed on any other officer of central tax.
6. Authorisation of officers of State tax or Union territory tax as proper officer in certain
circumstances.––(1) Without prejudice to the provisions of this Act, the officers appointed under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to
be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on
the recommendations of the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under sub-section (1),––
(a) where any proper officer issues an order under this Act, he shall also issue an order under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised
by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the
case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;
(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall
be initiated by the proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed
by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act.