Notification No. 14/2017-Central Tax [N10-32K]

In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit as specified in column (2) of the Table below, as central tax officers and invests them with all the powers under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 and the rules made there under, throughout the territory of India, as are exercisable by the central tax officers of the corresponding rank as specified in column (3) of the said Table, namely:-

TABLE Sl. No. Officers Officers whose powers are to be exercised

(1) (2) (3)

1. Principal Director General, Goods and Services Principal Chief Tax Intelligence or Principal Director General, Commissioner Goods and Services Tax

2. Director General, Audit Chief Commissioner

3. Principal Additional Director General, Goods and Principal Commissioner Services Tax Intelligence or Principal Additional Director General, Goods and Services Tax or Principal Additional Director General, Audit

4. Additional Director General, Goods and Services Commissioner Tax Intelligence or Additional Director General, Goods and Services Tax or Additional Director General, Audit

5. Additional Director, Goods and Services Tax Additional Commissioner Intelligence or Additional Director, Goods and Services Tax or Additional Director, Audit

6. Joint Director, Goods and Services Tax Joint Commissioner Intelligence or Joint Director, Goods and Services Tax or Joint Director, Audit

7. Deputy/Assistant Director, Goods and Services Deputy Commissioner or Tax Intelligence or Deputy/Assistant Director, Assistant Commissioner

Goods and Services Tax or Deputy/Assistant Director, Audit

8. Senior Intelligence Officer, Goods and Services Superintendent Tax Intelligence or Superintendent, Goods and Services Tax or Superintendent, Audit

9. Intelligence Officer, Goods and Services Tax Inspector Intelligence or Inspector, Goods and Services Tax or Inspector, Audit

2. This notification shall come into force with effect from the 1st day of July, 2017.