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of <h1>Central Goods and Services Tax Act outlines hierarchy of officers for effective administration and enforcement.</h1> The Central Goods and Services Tax Act establishes various classes of officers responsible for its administration. These include Principal Chief Commissioners or Principal Directors General, Chief Commissioners or Directors General, Principal Commissioners or Principal Additional Directors General, Commissioners or Additional Directors General, Additional Commissioners or Additional Directors, Joint Commissioners or Joint Directors, Deputy Commissioners or Deputy Directors, and Assistant Commissioners or Assistant Directors. Additionally, the Act allows for the appointment of other classes of officers as deemed necessary for its implementation and enforcement.
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