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<h1>Section 4 of the Central GST Act 2017: Board's Power to Appoint and Authorize Tax Officers Explained.</h1> The Central Goods and Services Tax Act, 2017, under Section 4, outlines the appointment of officers for tax administration. The Board has the authority to appoint officers as deemed necessary, in addition to those notified by the Government under Section 3. Furthermore, the Board can authorize any officer mentioned in clauses (a) to (h) of Section 3 to appoint central tax officers below the rank of Assistant Commissioner for the Act's administration.