Administration of GST :
The apex body for deciding policies in respect of GST is ‘Goods and Services Tax Council’ which is a constitutional body.
The CGST and IGST will be is administered by department of CGST [present Central Excise and Service Tax Department]
SGST is administered by Commissioner of SGT of each State and officers subordinate to him.
The administrative set up at Centre is briefly as follows –
Ministry of Finance, Central Government – Ministry of Finance, Government of India is the administrative ministry for CGST and IGST.
Tax Policy Research Unit (TPRU) – A Tax Policy Research Unit has been set up (TPRU). It is common for direct and indirect taxes. Further, Tax Policy Council has been established with Finance Minister as its Chairman – Press release dated 2-2-2016.
CBE&C – A Central Board of Excise and Customs (CBE&C – called ‘Board’) has been formed with headquarters at New Delhi. This Board, consisting of six/seven members, headed by Chairman, has powers to administer the CGST law. CBE&C functions under Ministry of Finance, Government of India.
CBE&C is proposed to be converted into Central Board of Indirect Taxes and Customs [CBIC].
Section 3 of CGST Act specifies various classes of officers.
CBE&C is empowered to appoint officers under CGST Act – section 4(1) of CGST Act.
CBE&C can authorise Assistant Commissioner and above to appoint officers below rank of Assistant Commissioner – section 4(2) of CGST Act.
Commissioner can delegate their powers to any officer subordinate to him, , subject to conditions as may be specified – section 5(3) of CGST Act.
Commissioner includes Principal Commissioner – “Commissioner” means the Commissioner of central tax (CGST) and includes the Principal Commissioner of Central Tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act – section 2(24) of CGST Act.