THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016
Section 24 Model IGST Law [ Nov 2016]
[24. Appointment of Officers of SGST as proper officer in certain circumstances
The officers appointed under the SGST Acts shall, to such extent and subject to such conditions, as may be prescribed in the rules made in this behalf, be the proper officers for the purposes of sections (………..) of this Act.]