Classes of officers (CGST)- Sec3 :
Commissioners of Central Tax (Audit), Commissioners of Central Tax (Appeals), Addl. Commissioners of Central tax (Appeals) and any other class of Central Tax officers sub-ordinate to them as central tax officers may deem fit. (Refer Notif No 2/2017-Central tax, dated 19-06-2017). Further officers under Central Excise Act are deemed to be officers appointed under this Act.