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5. Appointment of officers under the Central Goods and Services Tax Act

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(1) The Board may appoint such persons as it may think fit to be officers under the Central Goods and Services Tax Act.

(2) Without prejudice to the provisions of sub-section (1), the Board may authorize a Principal Chief Commissioner/Chief Commissioner of Central Goods and Services Tax or a Principal Commissioner/Commissioner of Central Goods and Services Tax or an Additional/Joint or Deputy/Assistant Commissioner of Central Goods and Service Tax to appoint officers of Central Goods and Services Tax below the rank of Assistant Commissioner of Central Goods and Services Tax.

(Note: State laws may have similar provision)

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