The Central Goods and Services Act, 2017 (CGST Act)
Section – Appointment of officers
(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 authorize 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.