Officers required to assist proper officers :
All officers of Police, Railways, Customs and those officers engaged in collection of land revenue, including village officers, officers of State Tax and Union Territory shall assist the proper officers in the execution of this Act – section 72(1) of CGST Act.
The Central/State Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner – section 72(2) of CGST Act.