Chapter II - Administration
Section 3
Section 3: Appointment of officers
Section 3 is a one-line provision: the Board may appoint such central tax officers as it thinks fit to exercise powers under the IGST Act. There is no separate IGST cadre; central tax officers administer integrated tax.
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Need advice on Section 3?
This article is for general information. Refer to the Integrated 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 Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.
Introduction
Read Section 3 with Section 4, which separately authorises State tax and Union territory tax officers to act as proper officers under the IGST Act, subject to notified exceptions and conditions.
Key takeaways
Board appoints central tax officers
The appointing authority is the Board, meaning the Central Board of Indirect Taxes and Customs as defined in the CGST Act and applied to the IGST Act.
Officers exercise IGST powers
The officers appointed exercise the powers conferred under the IGST Act, which itself applies many CGST provisions through Section 20.
State and UT officers come in through Section 4
Section 3 deals only with central tax officers. Cross-empowerment of State and UT officers is a separate statutory route.
Who administers integrated tax
Section 3 does not create new posts or ranks. It allows the Board to appoint central tax officers 'as it thinks fit' for exercising powers under the IGST Act.
In practice, which officer is the proper officer for a particular IGST function depends on the CGST provisions applied through Section 20 and on assignments made by the Board or Commissioner.
Checking an officer's authority
If an IGST notice or order is received, check whether the issuing officer is a central tax officer appointed for the purpose, or a State or UT officer acting under Section 4 and the relevant notification.
Jurisdiction questions should be raised early and in writing in the proceeding itself.
Practical checklist
Do
- Identify whether the officer acting is a central tax officer (Section 3) or a State/UT officer (Section 4).
- Check the officer's assignment for the specific IGST function before responding on jurisdiction.
Frequently asked questions
Is there a separate IGST department?
No. Section 3 authorises the Board to appoint central tax officers to exercise powers under the IGST Act.
Can a State GST officer act under the IGST Act?
Yes, but under Section 4, which authorises State and UT tax officers to be proper officers subject to exceptions and conditions notified on the GST Council's recommendation.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026