Section 4 - Classes of officers under the Central Goods and Services Tax Act - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

CHAPTER II

ADMINISTRATION

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,

(c) Principal Commissioners of CGST or

      Principal Additional Directors General of CGST,

(d) Commissioners of CGST or

      Additional Directors General of CGST,

(e) First Appellate Authority,

(f) Additional Commissioners of CGST or

    Additional Directors of CGST,

(g) Joint Commissioners of CGST or

     Joint Directors of CGST,

(h) Deputy Commissioners of CGST or

      Deputy Directors of CGST,

(i) Assistant Commissioners of CGST or

    Assistant Directors of CGST, and

(j) such other class of officers as may be appointed for the purposes of this Act.