Section 4

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

The Integrated Goods and Services Tax Act, 2017

Act 13 of 2017
Ministry of Finance
Department of Revenue

About this Act

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

All sections

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 exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.