In exercise of the powers u/s 3 read with section 5 of the CGST Act, 2017 and section 3 of the IGST Act, 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:.

SN

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, Goods and Services Tax or Deputy/Assistant Director, Audit

Deputy Commissioner or Assistant Commissioner

8.

Senior Intelligence Officer, Goods and Services Tax Intelligence or Superintendent, Goods and Services Tax or Superintendent, Audit

Superintendent

[1][8A.

Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit

Superintendent]

9.

Intelligence Officer, Goods and Services Tax Intelligence or Inspector, Goods and Services Tax or Inspector, Audit

Inspector