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<h1>Officer classification under IGST Act establishes enumerated hierarchical posts and permits appointment of additional classes.</h1> 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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