Section 3 Jammu & Kashmir GST Act 2017
( Section 3 Jammu & Kashmir GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION )
Officers under this Act.
3. (1) The Government shall, by notification, appoint the following classes of officers for the purposes of this Act namely:-
| (a) | Chief Commissioner/Commissioner of State tax, | |
| (b) | Special Commissioners/Additional Commissioners of State tax, | |
| (c) | Deputy Commissioners of State tax, | |
| (d) | Assistant Commissioners of State tax, and | |
| (e) | State Tax Officers. |
Provided that, the officers appointed under the Jammu and Kashmir Value Added Tax Act, 2005(III of 2005) shall be deemed to be the officers appointed under the provisions of this Act.
Jammu & Kashmir GST Act 2017
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