Section 3 of UTGST Act 2017: Officers under this Act

Section 3: “Officers under this Act” (UTGST Act, 2017)

Provisions under Section 3 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Officers under this Act”, are as under:

The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:

Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.

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