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.

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