Section 3 sets out the hierarchy of central tax officers. It does not assign them functions — that is done under section 5 and the "proper officer" definition — but it fixes the ranks, and carried the existing central excise officers into GST.
Key points
- Section 3 of the CGST Act, 2017 lets the Government appoint, by notification, nine classes of central tax officers, from Principal Chief Commissioner (or Principal Director General) down to Assistant Commissioner (or Assistant Director), and any other class it thinks fit.
- Under the proviso, officers appointed under the Central Excise Act, 1944 are deemed to be officers appointed under the CGST Act.
- Section 3 came into force on 22.06.2017, so that officers were in place before the levy began on 01.07.2017.
The provisions
3Classes of central tax officers
Statutory text
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed to be the officers appointed under the provisions of this Act.
*Enforced w.e.f. 22nd June 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who are the officers under the CGST Act?
- The classes in section 3 of the CGST Act — Principal Chief Commissioner/Principal Director General down to Assistant Commissioner/Assistant Director — plus officers appointed by the Board under section 4, such as Superintendents and Inspectors.
- Did central excise officers become GST officers?
- Yes. The proviso to section 3 deems officers appointed under the Central Excise Act, 1944 to be officers under the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Each rank has a parallel in the Directorate General: Commissioners and Additional Directors General, Joint Commissioners and Joint Directors, and so on — so the Directorate General of GST Intelligence is staffed by officers of the same classes.
Officers below Assistant Commissioner — Superintendents and Inspectors — are not in this list; they are appointed under section 4.
Which officer may exercise which power depends on the function assigned to him as "proper officer" (section 2(91)), not on rank alone.