THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
CHAPTER II - ADMINISTRATION

3. Officers under this Act -

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-

(a) Principal Commissioner, Chief Commissioner or Commissioner of State tax

(b) Special Commissioners of State tax

(d) Joint Commissioners of State tax,

(e) Deputy Commissioners of State tax,

(f) Assistant Commissioners of State tax,

(g) State tax officers and

(h) any other class of officers as it may deem fit:

Provided that, the officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 ( U.P. Act No. 5 of 2008) shall be deemed to be the officers appointed under the provisions of this Act.