UTGST Section 4 — Authorisation of officers
UTGST Act · Authorisation of officers
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Section 4 of the UTGST Act, 2017 governs Authorisation of officers. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 4 UTGST: Authorisation of officers — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 4. Authorisation of officers. The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.
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UTGST Section 4 was introduced as part of the original UTGST Act, 2017.