Appointment of tax officers-classification by notification and deeming of existing State tax officials into the new GST administrative structure. The Government may, by notification, appoint specified classes of officers for State tax administration, listing ranks from Principal/Chief Commissioner down to Assistant Commissioner and any other classes it deems fit. Officers appointed under the Kerala Value Added Tax Act, 2003 and the Kerala General Sales Tax Act, 1963 are deemed to be officers under this Ordinance, ensuring continuity of personnel within the new administrative framework.