The Maharashtra Goods and Services Tax Act, 2017
Section 3. Officers under this Act.
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-
(a) Commissioner of State tax,
(b) Special Commissioners of State tax,
(c) Additional Commissioners of State tax,
(d) Joint Commissioners of State tax,
(e) Deputy Commissioners of State tax,
1[(f) Assistant Commissioners of State tax,
(f-1) State Tax Officers, and]
(g) any other class of officers as it may deem fit:
Provided that, the officers appointed under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), shall be deemed to be the officers appointed under the provisions of this Act.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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