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Section 4 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
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.
Related Sections
- Section 22: Power to make rules
- Section 13: Place of supply of services where location of supplier or location of recipient is outside India
- Section 12: Place of supply of services where location of supplier and recipient is in India
- Section 25: Removal of difficulties
- Section 11: Place of supply of goods imported into, or exported from India
Related Acts
- Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- Consumer Protection Act, 2019
- National Commission for Backward Classes (Repeal) Act, 2018
- Banning of Unregulated Deposit Schemes Act, 2019
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
* Only for reference.