Assistance obligation by public officers: specified officers must assist proper officers in GST implementation when required. All specified public servants are required to assist the proper officers in implementing the Goods and Services Tax regime. Officers of Police, Railways, Customs, land revenue collection (including village officers), central tax and Union territory tax officers are obliged to provide such assistance, and the Government may, by notification at the Commissioner's request, empower and require additional classes of officers to assist to extend enforcement support.