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of <h1>Section 3 of West Bengal GST Act 2017: Govt Must Appoint Officers for Tax Administration, Including Commissioners and State Tax Officers.</h1> The West Bengal Goods and Services Tax Act, 2017, under Section 3, mandates the government to appoint various classes of officers for administering the Act. These include the Commissioner of State Tax, Special Commissioners, Additional Commissioners, Senior Joint Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, and State Tax Officers. Officers previously appointed under the West Bengal Value Added Tax Act, 2003, are considered as officers under this Act.
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