Question 33 - Are there any class of officers who are required to assist CGST/SGST officers? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 33. Are there any class of officers who are required to assist CGST/SGST officers? Ans. Under section 65 of MGL, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of MGL. The categories specified in MGL are as follows: i. Police; ii. Customs; iii. Officers of State/Central Government engaged in collection of GST; iv. Officers of State/Central Government engaged in collection of land revenue; v. All village officers; vi. Any other class of officers as may be notified by the Central/State Government.