Q 33. Are there any class of officers who are required to assist CGST/SGST officers?
Ans. Under section 65 of MGL, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of MGL. The categories specified in MGL are as follows:
i. Police;
ii. Customs;
iii. Officers of State/Central Government engaged in collection of GST;
iv. Officers of State/Central Government engaged in collection of land revenue;
v. All village officers;
vi. Any other class of officers as may be notified by the Central/State Government.
