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

(a) Chief Commissioner of State Tax,

(b) Commissioners 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,

(g) Deputy Assistant Commissioners of State Tax,

(h) Goods and Services Tax officers, and

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

Provided that the officers appointed under the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005.) shall be deemed to be the officers appointed under the provisions of this Act.