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  3. CHAPTER – II: ADMINISTRATION

4. Classes of officers under the State Goods and Services Tax Act

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(1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely.

a) Commissioner of SGST,

b) Special Commissioners of SGST,

c) Additional Commissioners of SGST,

d) Joint Commissioners of SGST,

e) Deputy Commissioners of SGST,

f) Assistant Commissioners of SGST, and

g) such other class of officers and persons as may be appointed for the purposes of this Act. [List is indicative]

(2) The Commissioner shall have jurisdiction over the whole of the State of (….). All other officers shall have jurisdiction over the whole of the State or over such areas as the Commissioner may, by notification, specify.

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