Section 3 - Appointment of officers of IGST ACT, 2017
3. The Board may appoint such central tax officers as it thinks fit for exercising the
powers under this Act
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Browse all sections of IGST ACT, 2017
- Section 1 - Short title, extent and commencement
- Section 2 - Definitions
- Section 3 - Appointment of officers
- Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 5 - Levy and collection
- Section 6 - Power to grant exemption from tax
- Section 7 - Inter-State supply
- Section 8 - Intra-State supply
- Section 9 - Supplies in territorial waters
- Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
- Section 11 - Place of supply of goods imported into, or exported from India
- Section 12 - Place of supply of services where location of supplier and recipient is in India
- Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
- Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 16 - Zero rated supply
- Section 17 - Apportionment of tax and settlement of funds
- Section 18 - Transfer of input tax credit
- Section 19 - Tax wrongfully collected and paid to Central Government or State Government
- Section 20 - Application of provisions of Central Goods and Services Tax Act
- Section 21 - Import of services made on or after the appointed day
- Section 22 - Power to make rules
- Section 23 - Power to make regulations
- Section 24 - Laying of rules, regulations and notifications
- Section 25 - Removal of difficulties