Chapter V - Inspection, search, seizure and arrest
Section 11
Section 11: Officers required to assist proper officers
Section 11 requires officers of Police, Railways and Customs, land revenue officers including village officers, and officers of central tax and State tax to assist proper officers in implementing the UTGST Act. The Government may also notify other classes of officers to assist when the Commissioner calls on them.
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Need advice on Section 11?
This article is for general information. Refer to the Union Territory 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
(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.
Introduction
Section 11 is the only section in Chapter V of the UTGST Act. Inspection, search, seizure and arrest powers themselves come from the CGST Act, applied through Section 21.
Key takeaways
Listed officers must assist
Police, Railways, Customs, land revenue (including village officers), central tax and State tax officers must assist proper officers.
Other officers by notification
The Government may notify any other class of officers to assist when called upon by the Commissioner.
Enforcement powers come via Section 21
Inspection, search, seizure and arrest are among the CGST matters applied to UTGST by Section 21.
Duty to assist
Sub-section (1) imposes a statutory duty on the listed officers to assist UTGST proper officers. Sub-section (2) lets the Government extend the duty by notification to other classes of officers, who act when called upon by the Commissioner.
Where the enforcement powers sit
Section 21 applies the CGST provisions on inspection, search, seizure and arrest to Union territory tax. Section 11 supports those powers by requiring other agencies to help.
Practical checklist
Do
- During an enforcement action, ask for the authorisation under the applied CGST provision; Section 11 assistance does not replace that authorisation.
Frequently asked questions
Can police officers enforce UTGST on their own?
Section 11 requires them to assist proper officers. It does not make them proper officers under the Act.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026