Officers under this Act
UTGST s.3, UTGST Act
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The Administrator of the Union territory appoints the Commissioner and the other classes of officers needed to run the Act, and they are proper officers for their assigned functions.
The exact words of the law
433 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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