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SERVICES TAX ACT, 2017

171 sections · 20 chapters · 3 schedules

Preamble
Section 1 For Statement of Objects and reasons, see Gujarat Government Gazette, Extra Ordinary,
Section 2 Clause (18) was omitted, ibid., s.2(4).
- Section 21 Constitution and entry 51 and 54 of List II of the said Schedule.
- Section 22 REGISTRATION
- Preamble
- Preamble
- Preamble
Schedule I Schedule I
Schedule II Schedule II
Schedule III Schedule III

SERVICES TAX ACT, 2017

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ADMINISTRATION
Section 3

←Section 2 Section 4→

ADMINISTRATIONState · Gujarat

Section 3 of SERVICES TAX ACT, 2017

of officers for the purposes of this Act, namely:––

(a)Chief Commissioner/Principal Commissioner /Commissioner of State tax,
(b)Special Commissioner of State tax,
(c)Additional Commissioners of State tax,
(d)Joint Commissioners of State tax,
(e)Deputy Commissioners of State tax,
(f)Assistant Commissioners of State tax, and
(g)any other class of officers as it may deem fit:

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2PreviousSection 2 Clause (18) was omitted, ibid., s.2(4).4NextSection 4 Provided that, the officers appointed under the Gujarat Value Added Tax Act, 2003 shall be deemed to be the officers appointed under the provisions of this Act.