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Under section 6, Central Goods and Services Tax Act, 2017 (2)

13 October 2017Notification 39/2017-CT [N106J2]
Notification of the Central Government, 39/2017-Central Tax23 January 2018Notification 10/2018-CT [N108Y7]
Notification of the Central Government, 10/2018-Central Tax

Text

Open at its own address /S10-65G

Section 6, Central Goods and Services Tax Act, 2017 [S10-65G]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 July 2017. No other text held.

Cite: Section 6, Central Goods and Services Tax Act, 2017 [S10-65G]. Machine: S10-65G.

6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.—

(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.

(2) Subject to the conditions specified in the notification issued under sub-section (1),-

(a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Definitions recorded in this document

Read the recorded scope with each definition. A matching word alone does not establish applicability.

goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

Made under this section, or naming it (3)

Notification No. 10/2018-Central Tax [N10-8Y7], 23 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government"

Notification No. 39/2017-Central Tax [N10-6J2], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government"

Notification No. 10/2018-Integrated Tax (Rate) [N10-9AE], 25 January 2018, in force. The text contains "sub-section (3) of section 6 of the said Act".

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