Chapter II - Administration
Section 3
Section 3: Officers under this Act
The Government appoints notified classes of central tax officers for administration of the CGST Act.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax, (d) Commissioners of Central Tax or Additional Directors General of Central Tax, (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax, (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax, (g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax, (h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and (i) any other class of officers as it may deem fit: Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed to be the officers appointed under the provisions of this Act.
Key takeaways
Appointment by notification
Section 3 requires Government notification of the officer classes.
Specified hierarchy
The section names Commissioner, Additional, Joint, Deputy and Assistant Commissioner classes and permits other classes.
Deemed officers
Officers appointed under the Central Excise Act, 1944 are deemed appointed under this Act.
Appointment by notification
Section 3 requires Government notification of the officer classes.
Specified hierarchy
The section names Commissioner, Additional, Joint, Deputy and Assistant Commissioner classes and permits other classes.
Deemed officers
Officers appointed under the Central Excise Act, 1944 are deemed appointed under this Act.
Practical checklist
Do
- Identify the officer’s class and appointment notification.
- Check the particular power and any delegation or conditions.
Frequently asked questions
Does Section 3 alone establish every officer’s power?
No. Specific powers, Board limits and delegations must also be checked under Sections 5 and 167.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026