Inter-agency assistance requirement: non-tax officers must assist proper tax officers in implementing GST when called upon.

All officers of Police, Railways, Customs, land revenue collection (including village officers), and officers of central tax and Union territory tax must assist the proper officer in implementing the Act, including inspection, search, seizure and related functions; the Commissioner may call upon other classes of officers and the Government may, by notification, empower and require those classes to assist the proper officers.

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