Appointment of officers under the Central Goods and Services Tax Act

(1) The Board may appoint such persons as it may think fit to be officers under the
Central Goods and Services Tax Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may authorize a
Principal Chief Commissioner/Chief Commissioner of Central Goods and Services Tax or a
Principal Commissioner/Commissioner of Central Goods and Services Tax or an
Additional/Joint or Deputy/Assistant Commissioner of Central Goods and Service Tax to
appoint officers of Central Goods and Services Tax below the rank of Assistant
Commissioner of Central Goods and Services Tax.
(Note: State laws may have similar provision)