administrative structure central and state Central goods and service tax CGST Act State goods and services tax SGST Act Jurisdiction Section 5 of Model GST Law Power of officers

1. Administrative Structure of GST
Central and State

2. Administrative Structure of GST
• There are 9 classes of officers as per CGST Act, with 17 officers
and a general class, whereas SGST Act contains 6 classes of
officers, with a general class.
• As per Model GST Law , Board i.e the Central Board of Excise and
Customs constituted under the Central Boards of Revenue Act,
1963 has the power to appoint officers of CGST (Note: State laws
may have similar provision)

3. Central Goods and Services Tax Act (CGST)
There shall be the following classes of officers under the Central Goods and Services Tax
Act, namely;
(a) Principal Chief Commissioners of CGST or Principal Directors General of CGST,
(b) Chief Commissioners of CGST or Directors General of CGST,
(c) Principal Commissioners of CGST or Principal Additional Directors General of CGST,
(d) Commissioners of CGST or Additional Directors General of CGST,
(e) First Appellate Authority,
(f) Additional Commissioners of CGST or Additional Directors of CGST,
(g) Joint Commissioners of CGST or Joint Directors of CGST,
(h) Deputy Commissioners of CGST or Deputy Directors of CGST,
(i) Assistant Commissioners of CGST or Assistant Directors of CGST, and
(j) Such other class of officers as may be appointed for the purposes of this Act.

4. State Goods and Services Tax Act (SGST)
There shall be the following classes of officers and persons
under the State Goods and Services Tax Act namely.
a) Commissioner of SGST,
b) Special Commissioners of SGST,
c) Additional Commissioners of SGST,
d) Joint Commissioners of SGST,
e) Deputy Commissioners of SGST,
f) Assistant Commissioners of SGST, and
g) Such other class of officers and persons as may be
appointed for the purposes of this Act.

5. Jurisdiction
The Commissioner shall have jurisdiction over
the whole of the State of (….).
All other officers shall have jurisdiction over the
whole of the State or over such areas as the
Commissioner may, by notification, specify.

6. Appointment of officers under the Central Goods and
Services Tax Act [ section 5 of Model GST Law]
(1) The Board may appoint such persons as it may think fit to
be officers under the Central Goods and Services Tax Act.
(2) Without prejudice to the provisions of sub-section (1), the
Board may authorize a Principal Chief Commissioner/Chief
Commissioner of Central Goods and Services Tax or a
Principal Commissioner/Commissioner of Central Goods
and Services Tax or an Additional/Joint or Deputy/Assistant
Commissioner of Central Goods and Service Tax to appoint
officers of Central Goods and Services Tax below the rank of
Assistant Commissioner of Central Goods and Services Tax.

7. Powers of officers under the Central Goods and
Services Tax Act [ section 6 of Model GST Law]
(1) Subject to such conditions and limitations as the Board may impose, an officer
of the Central Goods and Services Tax may exercise the powers and discharge
the duties conferred or imposed on him under this Act.
(2) An officer of Central Goods and Services Tax may exercise the powers and
discharge the duties conferred or imposed under this Act on any other officer
of Central Goods and Services Tax who is subordinate to him.
(3) The Board/Commissioner may, subject to such conditions and limitations as
may be specified in this behalf by him, delegate its powers to any other officer
subordinate to him.
(4) Notwithstanding anything contained in this section, a First Appellate Authority
shall not exercise the powers and discharge the duties conferred or imposed
on an officer of Central Goods and Services Tax other than those specified in
section 79 of this Act.

8. Reference
Administrative Structure of GST: Retrieved from.
https://www.taxheal.com/administrative-
structure-of-gst.html