Section 4 of UTGST Act 2017: Authorisation of Officers

Section 4: “Authorisation of Officers” (UTGST Act, 2017)

Provisions under Section 4 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Authorisation of Officers”, are as under:

The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.

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