Appointment of tax officers: notification establishes specified officer classes and deems existing VAT officers as GST officers. The Government may, by notification, appoint specified classes of state tax officers to administer the Act, including senior, middle and junior ranks, and may create additional classes as needed. Officers appointed under the prior value added tax regime are deemed to be officers under this Act, ensuring continuity by vesting existing VAT officers with the corresponding status under the State GST regime.