Saturday, 7 January 2017

Section-5 Appointment of officers under the State Goods and Services Tax Act

                  Section-5                     Appointment of officers under the State Goods and Services Tax Act


(1) The Government may appoint such persons as it may think fit to be officers
under the State Goods and Services Tax Act:

PROVIDED that the persons appointed as officers under the Central Goods and
Services Tax Act shall be deemed to be appointed as officers under this Act for
the purposes of section 7 of this Act.

(2) The Commissioner shall have jurisdiction over the whole of the State, the Special
Commissioner and an Additional Commissioner shall have jurisdiction over the
whole of the State or where the State Government so directs, over any local area
thereof, and all other officers shall, subject to such conditions as may be
specified, have jurisdiction over the whole of the State or over such local areas as
the State Government may specify.
                                                                                   [SGST]

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