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        Question 33 - Are there any class of officers who are required to assist CGST/SGST officers?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 19
        Inspection, Search, Seizure and Arrest

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        Assistance to GST officers: designated public officers must aid CGST/SGST enforcement, including police and customs support. Section 65 of the Model GST Law requires specified classes of public officers to assist CGST/SGST officers in enforcement functions: police, customs, officers engaged in collection of GST, officers engaged in collection of land revenue, village officers, and any other class of officers notified by Central/State Government.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Assistance to GST officers: designated public officers must aid CGST/SGST enforcement, including police and customs support.

                                Section 65 of the Model GST Law requires specified classes of public officers to assist CGST/SGST officers in enforcement functions: police, customs, officers engaged in collection of GST, officers engaged in collection of land revenue, village officers, and any other class of officers notified by Central/State Government.


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