Power of arrest: GST officers may arrest for specified offences, must inform grounds and promptly produce detainees to magistrate. The Commissioner may authorise a State tax officer to arrest a person believed to have committed specified GST offences; the arrested person must be informed of the grounds and produced before a Magistrate within the time prescribed. Subject to the Code of Criminal Procedure, arrestees for certain offences shall be admitted to bail or forwarded to Magistrate custody, and for non cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner have the same powers as an officer in charge for releasing on bail.