Section 3 of IGST Act 2017: Appointment of Officers

Section 3 of IGST Act 2017: Appointment of Officers

Provisions under Section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Appointment of Officers”, are as under:

Section 3 of IGST Act 2017: Appointment of Officers (CHAPTER II – ADMINISTRATION)

The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the IGST Amendment Act, 2018 itself.

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Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

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