[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 14/2017 – Central Tax
New Delhi, the 1st July, 2017 10 Ashadha, 1939 Saka
G.S.R (E).- In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit as specified in column (2) of the Table below, as central tax officers and invests them with all the powers under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 and the rules made there under, throughout the territory of India, as are exercisable by the central tax officers of the corresponding rank as specified in column (3) of the said Table, namely:-
TABLE
| Sl. No. | Officers | Officers whose powers are to be exercised |
| (1) | (2) | (3) |
| 1. | Principal Director General, Goods and Services Tax Intelligence or Principal Director General, Goods and Services Tax | Principal Chief Commissioner |
| 2. | Director General, Audit | Chief Commissioner |
| 3. | Principal Additional Director General, Goods and Services Tax Intelligence or Principal Additional Director General, Goods and Services Tax or Principal Additional Director General, Audit | Principal Commissioner |
| 4. | Additional Director General, Goods and Services Tax Intelligence or Additional Director General, Goods and Services Tax or Additional Director General, Audit | Commissioner |
| 5. | Additional Director, Goods and Services Tax Intelligence or Additional Director, Goods and Services Tax or Additional Director, Audit | Additional Commissioner |
| 6. | Joint Director, Goods and Services Tax Intelligence or Joint Director, Goods and Services Tax or Joint Director, Audit | Joint Commissioner |
| 7. | Deputy/Assistant Director, Goods and Services Tax Intelligence or Deputy/Assistant Director, | Deputy Commissioner or Assistant Commissioner |
| Goods and Services Tax or Deputy/Assistant Director, Audit | ||
| 8. | Senior Intelligence Officer, Goods and Services Tax Intelligence or Superintendent, Goods and Services Tax or Superintendent, Audit | Superintendent |
| 9. | Intelligence Officer, Goods and Services Tax Intelligence or Inspector, Goods and Services Tax or Inspector, Audit | Inspector |
- This notification shall come into force with effect from the 1stday of July, 2017.
[F. No. 349/52/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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