Section 3: Officers under this Act.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 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,

(b) Special Commissioners of State tax,

(d) Joint Commissioners of State tax,

(e) Deputy Commissioners of State tax,

[(f) Assistant Commissioners of State tax,

(f-1) State Tax Officers, and]

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

Provided that, the officers appointed under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), shall be deemed to be the officers appointed under the provisions of this Act.

Where this provision sits

Act	The Maharashtra Goods and Services Tax Act, 2017
Section	3
Marginal note	Officers under this Act.
Jurisdiction	State of Maharashtra
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Mah. 26 of 2018. Clause (f) was substituted by Mah. 26 of 2018, s. 15, w.e.f. 1st April 2018.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Maharashtra Goods and Services Tax Act, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.