Section 65: Officers required to assist CGST/SGST officers:

In the course of implementing the various provisions of the CGST/SGST Act, help of some other agencies may also be required. For example, in conducting a raid, help of police officers may be required. Similarly, for recovery of any arrear of tax, help of land revenue officers may be needed. Under this provision, certain categories of officers have been empowered and also legally required to assist CGST/SGST officers in the execution of this Act. The specified category of officers are:

i. Police;

ii. Customs ;

iii. Officers of state/ central government engaged in collection of GST;

iv. Officers of state/ central government engaged in collection of land revenue;

v. All village officers;

vi. Any other class of officers as may be notified by central/ state government.