Section 3
Officers under this Act.
The Union Territory Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
The Administrator may, by notification, appoint Commissioners and such
other class of officers as may be required for carrying out the purposes of this Act and such officers shall be
deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.