Notification No. 2/2017
Date: June 19, 2017
Subject: Appointment of Central Tax officers and assignment of jurisdiction.
Description:
This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.