Section 3: Officers under this Act

The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)State Act of Kerala · Act 20 of 2017

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:—

(a) Commissioner of State tax or Principal Commissioner or Chief Commissioner of State tax;

(b) Special Commissioners of State tax;

(d) Joint Commissioners of State tax;

(e) Deputy Commissioners of State tax;

(f) Assistant Commissioners of State tax; and

(g) any other class of officers as it may deem fit:

Provided that, the officers appointed under the Kerala Value Added Tax Act, 2003 (30 of 2004) and the Kerala General Sales Tax Act, 1963 (15 of 1963) shall be deemed to be the officers appointed under the provisions of this Act.

Where this provision sits

Act	The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
Section	3
Marginal note	Officers under this Act
Jurisdiction	State of Kerala
Status	In force as published by the source

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