Section-6. Powers of officers under the Central Goods and Services Tax Act

                     Section-6.                      Powers of officers under the Central Goods and Services Tax Act

(1) Subject to such conditions and limitations as the Board may impose, an officer of

the Central Goods and Services Tax may exercise the powers and discharge the

duties conferred or imposed on him under this Act.

(2) An officer of Central Goods and Services Tax may exercise the powers and

discharge the duties conferred or imposed under this Act on any other officer of

Central Goods and Services Tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be

specified in this behalf by him, delegate its powers to any other officer

subordinate to him.

(4) Notwithstanding anything contained in this section, a First Appellate Authority

shall not exercise the powers and discharge the duties conferred or imposed on

an officer of Central Goods and Services Tax other than those specified in section

98 of this Act.

                                                                                       [CGST Act]

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