Section 32 - Classes of officers under the Integrated Goods and Services Tax Act, 2016 - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

CHAPTER- XI

ADMINISTRATION

32. Classes of officers under the Integrated Goods and Services Tax Act, 2016

(1) There shall be the following classes of officers under the Integrated Goods and Services Tax Act, 2016 namely;

(a) Principal Chief Commissioners of IGST or

      Principal Directors General of IGST,

(b) Chief Commissioners of IGST or

      Directors General of IGST,

(c) Principal Commissioners of IGST or

     Principal Additional Directors General of IGST,

(d) Commissioners of IGST or

     Additional Directors General of IGST,

(e) First Appellate Authority

(f) Additional Commissioners of IGST or

    Additional Directors of IGST,

(g) Joint Commissioners of IGST or

     Joint Directors of IGST,

(h) Deputy Commissioners of IGST or

     Deputy Directors of IGST,

(i) Assistant Commissioners of IGST or

    Assistant Directors of IGST, and

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