The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section 3. Officers under this Act.
The Government shall, by notification, specify 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,
(f) Assistant Commissioners of State tax,
(g) Superintendents of Taxes
(h) Inspectors of Taxes, and
(i) any other class of officers as it may deem fit.
Provided that, the officers appointed under the Meghalaya Value Added Tax Act, 2003, shall be deemed to be the officers appointed under the provisions of this Act.
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