3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.
2. In this Act, unless the context otherwise requires,— (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) “central tax” means the…
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India except the State of Jammu and…