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(1) There shall be the following classes of officers under the Central Goods and
Services Tax Act, namely;

(a) Principal Chief Commissioners of CGST or
     Principal Directors General of CGST,

(b) Chief Commissioners of CGST or
     Directors General of CGST,

(c) Principal Commissioners of CGST or
     Principal Additional Directors General of CGST,

(d) Commissioners of CGST or
     Additional Directors General of CGST,

(e) First Appellate Authority,

(f) Additional Commissioners of CGST or
    Additional Directors of CGST,

(g) Joint Commissioners of CGST or
     Joint Directors of CGST,

(h) Deputy Commissioners of CGST or
     Deputy Directors of CGST,

(i) Assistant Commissioners of CGST or
    Assistant Directors of CGST, and

(j) such other class of officers as may be appointed for the purposes of this Act.