Section 84 - Officers required to assist CGST/SGST officers - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

84. Officers required to assist CGST/SGST officers (1) All officers of Police, Railways, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of State/Central Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the CGST/SGST officers in the execution of this Act. (2) The Central/State Government may, by notification, empower and require any other class of officers to assist the CGST/SGST officers in the execution of this Act when called upon to do so by the Commissioner of CGST/SGST.