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.
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