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.
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Appointment of officers.Section 5 · Levy and collection.Section 6 · Power to grant exemption from tax.Section 6A · Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Section 7 · Inter-State supply.Section 8 · Intra-State supply.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.