Section 3 – Officers under the Act
Section 3 of CGST Act, 2017 – Officers under this Act Updated on: February 2026 Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 3 Section 3: The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:— Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax Chief Commissioners of Central Tax or Directors General of Central Tax Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax Commissioners of Central Tax or Additional Directors General of Central Tax Additional Commissioners of Central Tax or Additional Directors of Central Tax Joint Commissioners of Central Tax or Joint Directors of Central Tax Deputy Commissioners of Central Tax or Deputy Directors of Central Tax Assistant Commissioners of Central Tax or Assistant Directors of Central Tax Any other class of officers as may be appointed ...