Officer classification under IGST Act establishes enumerated hierarchical posts and permits appointment of additional classes.

Section 32 defines the classes of officers under the IGST Act by enumerating paired revenue and director-level designations from Principal Chief Commissioners/Principal Directors General down to Assistant Commissioners/Assistant Directors, identifies the First Appellate Authority as a class, and permits appointment of such other classes of officers as may be necessary for the purposes of the Act.

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