Section 4 adds to section 3. The Board may appoint any persons it thinks fit as officers, and may authorise officers of Assistant Commissioner rank and above to appoint the officers below them — the Superintendents and Inspectors who do much of the day-to-day work.
Key points
- Under section 4(1) of the CGST Act, 2017 the Board may appoint officers in addition to those notified under section 3.
- Under section 4(2) the Board may, by order, authorise officers in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner.
The provisions
4(1)–(2)Appointment of officers by the Board
Statutory text
(1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration 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 appoints Superintendents and Inspectors of central tax?
- Officers of Assistant Commissioner rank and above, when authorised by the Board under section 4(2) of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The Board here is the Central Board of Indirect Taxes and Customs (section 2(16)). Sub-section (2) is what allows Superintendents and Inspectors to be appointed by senior officers rather than by the Board itself.