Section 3, Central Goods and Services Tax Act, 2017 [S10-62Y]
As at 7 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
3. Officers under this Act.—
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed to be the officers appointed under the provisions of this Act.
Defined terms in this text (2)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
Made under this section, or naming it (13)
Notification No. 01/2023-Central Tax [N10-YN3], 4 January 2023, in force. Recital: "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 Government"
Notification No. 2/2017-Central Tax [N10-04K], 19 June 2017, in force. Recital: "In exercise of the powers 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"
Notification No. 02/2021-Central Tax [N10-RNV], 12 January 2021, in force. Recital: "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 Government"
Notification No. 02/2022-Central Tax [N10-W8M], 11 March 2022, in force. Recital: "In exercise of the powers 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 Government"
Notification No. 04/2019-Central Tax [N10-FAP], 29 January 2019, in force. Recital: "In exercise of the powers 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 Indirect Taxes and Customs"
Notification No. 05/2024-CENTRAL TAX [N11-2V8], 30 January 2024, in force. Recital: "In exercise of the powers 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 Government"
Notification No. 10/2024-Central Tax [N11-31X], 29 May 2024, in force. Recital: "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 Government"
Notification No. 10/2025-Central Tax [N11-5PE], 13 March 2025, in force. Recital: "In exercise of the powers conferred by 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 Government"
Notification No. 11/2024-Central Tax [N11-32V], 30 May 2024, in force. Recital: "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 Government"
Notification No. 14/2017-Central Tax [N10-32K], 1 July 2017, in force. Recital: "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"
Notification No. 27/2024-Central Tax [N11-4EZ], 25 November 2024, in force. Recital: "In exercise of the powers 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 Government"
Notification No. 39/2023-Central Tax [N11-0YA], 17 August 2023, in force. Recital: "In exercise of the powers 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 Government"
Notification No. 51/2019-Central Tax [N10-KGR], 31 October 2019, in force. Recital: "In exercise of the powers 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 Government"
Cited by (7)
Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 3".
Section 4, Central Goods and Services Tax Act, 2017 [S10-63W], 12 April 2017, Band A. "section 3".
Rule 138, Central Goods and Services Tax Rules, 2017 [S10-J9J], 19 June 2017, Band A. "Section 3,".
Rule 138E, Central Goods and Services Tax Rules, 2017 [S10-JEW], 19 June 2017, Band A. "Section 3".
Rule 42, Central Goods and Services Tax Rules, 2017 [S10-EE3], 19 June 2017, Band A. "Section 3".
Rule 43, Central Goods and Services Tax Rules, 2017 [S10-EF1], 19 June 2017, Band A. "Section 3".
Rule 44A, Central Goods and Services Tax Rules, 2017 [S10-EHR], 19 June 2017, Band A. "section 3".
Not held (0)
none
Duties published under this section (0)
none