3. Appointment of officers.––The Board may appoint such central tax officers as it thinks fit for
exercising the powers under this Act.
1. Certain words omitted by Act 8 of 2023, s. 160 (w.e.f. 1-10-2023).
2. Subs. by Act 31 of 2023, s. 2, for sub-clause (vii) (w.e.f. 1-10-2023).
6
4. Authorisation of officers of State tax or Union territory tax as proper officer in certain
circumstances.––Without prejudice to the provisions of this Act, the officers appointed under the State
Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the
proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government
shall, on the recommendations of the Council, by notification, specify.