State Act

3

Section 3. Officers under this Act.

THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

Act no. 19 of 20172017In forceTamil Nadu (State Act)

3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:— (a) Commissioner of State tax, (b) Additional Commissioners of State tax, (c) Joint Commissioners of State tax, (d) Deputy Commissioners of State tax, (e) Assistant Commissioners of State tax, and (f) any other class of officers as it may deem fit: Provided that, the officers appointed under the Tamil Nadu Value Added Tax Act, 2006 shall be deemed to be the officers appointed under the provisions of this Act.