Under section 65 of MGL, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of MGL. The categories specified in MGL are as follows:
- Police;
- Customs;
- Officers of State/Central Government engaged in collection of GST;
- Officers of State/Central Government engaged in collection of land revenue;
- All village officers;
- Any other class of officers as may be notified by the Central/State Government.
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