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        GST - States

        Section 3 - Officers under this Act.

        Tamil Nadu Goods and Services Tax Act, 2017
        Chapter II
        ADMINISTRATION

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        Appointment of Tax Officers: Government may notify specified classes and deem prior VAT officers as GST officers. Government to appoint, by notification, specified classes of State tax officers including Commissioner, Additional, Joint, Deputy and Assistant Commissioners and any other classes it deems fit; officers appointed under the prior Value Added Tax law are deemed to be officers under this Act to preserve administrative continuity.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appointment of Tax Officers: Government may notify specified classes and deem prior VAT officers as GST officers.

                                Government to appoint, by notification, specified classes of State tax officers including Commissioner, Additional, Joint, Deputy and Assistant Commissioners and any other classes it deems fit; officers appointed under the prior Value Added Tax law are deemed to be officers under this Act to preserve administrative continuity.


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