Interstate Supply & Place of Supply

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

IGST s.4, IGST Act

Chapter chapterii Text as on 2026-09-05 Source CBIC

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State GST and UT GST officers are also proper officers for IGST purposes, subject to conditions the Government notifies. That is why a State officer can pass an order involving IGST.

The exact words of the law

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Section 4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.- 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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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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

igst section 4authorisation of officers of state tax or union territory tax as proper officer in certain circumstances

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