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of <h1>Maharashtra GST Act 2017: Section 3 outlines officer appointments, including Commissioners and other roles for implementation.</h1> The Maharashtra Goods and Services Tax Act, 2017, under Section 3, mandates the government to appoint various classes of officers for its implementation. These officers include the Commissioner of State tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, and Assistant Commissioners of State tax. Additionally, the government may appoint any other class of officers as necessary. Officers appointed under the Maharashtra Value Added Tax Act, 2002, are considered appointed under this Act.
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