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Question 32 - Are there any class of officers who are required to assist CGST/SGST officers? - Faq On GST (2nd Edition) Dated 31.3.2017Extract Q 32. Are there any class of officers who are required to assist CGST/SGST officers? Ans. Under section 72 of CGST/SGST Act, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of CGST/SGST Act. The categories specified are as follows: i. Police; ii. Railways iii. Customs; iv. Officers of State/UT/ Central Government engaged in collection of GST; v. Officers of State/UT/ Central Government engaged in collection of land revenue; vi. All village officers; vii. Any other class of officers as may be notified by the Central/State Government.
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