Section 3, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4YM]
As at 6 September 2026. In force from 23 October 2018 by S.O. 2624(E) [N12-JFQ].
3. Appointment of Board.—(1) The Central Government may, by notification, appoint an authority, to be known as the Board, to exercise the powers and perform the functions conferred on it by or under this Act. (2) The Board may, with the previous approval of the Central Government, appoint such officers and other employees as it considers necessary for the efficient discharge of its functions under this Act. (3) The Central Government may, by notification, direct that any power exercisable by it under this Act, except the power to make rules under section 68, shall, in relation to such matters and subject to such conditions as may be specified in the notification, be exercisable also by the Board.
Defined terms in this text (1)
Board: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
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