THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. GST.1017/CR 94 (B)/Taxation-1.dated 21st June 2017

In exercise of the powers conferred by section 3 of Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter refered to as the "State Tax Act"), the Government of Maharashtra, hereby appoints with effect from the 22nd June, 2017, the following classes of officers for carrying out the purposes of the State Tax Act, namely :

1. Commissioner of State Tax,

2. Special Commissioners of State Tax,

3. Additional Commissioners of State Tax,

4. Joint Commissioners of State Tax,

5. Deputy Commissioners of State Tax,

6. Assistant Commissioners of State Tax,

7. State Tax Officers,

8. State Tax Inspectors.

For the purpose of the State Tax Act all the officers and persons appointed under section 3 of the State Tax Act shall be subordinate to the Commissioner; and the officers, other than the Commissioner, mentioned in the column (3) of the Schedule appended hereto shall be subordinate to the officers mentioned in the column (2) thereof, namely:-

Schedule

Sr No	Designation of Officers	Subordinate officers
(1)	(2)	(3)
(i)	Additional Commissioner and Special Commissioner;	Joint Commissioner.
(ii)	Joint Commissioner, Additional Commissioner and Special Commissioner;	Deputy Commissioner.
(iii)	Deputy Commissioner,Joint Commissioner, Additional Commissioner and Special Commissioner;	Assistant Commissioner or, as the case may be, State Tax Officer.
(iv)	State Tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Additional Commissioner and Special Commissioner.	officer or person appointed under clause (g) of section 3 of the State Tax Act".

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.