Section 3 IGST Act - Appointment of Officers

Section 3 of the Integrated Goods and Services Tax Act, 2017 is an administrative provision. It empowers the Board to appoint central tax officers for exercising powers under the IGST Act.

Section 3 of the Integrated Goods and Services Tax Act, 2017

Appointment of officers. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

Meaning and scope of Section 3

The provision gives the Board statutory authority to appoint central tax officers who may exercise powers under the IGST Act. It forms part of Chapter II - Administration and provides the administrative foundation for exercise of statutory functions by central tax officers under the Act.

The expression Board is understood through the Central Goods and Services Tax Act, 2017 because Section 2(24) of the IGST Act applies words and expressions used but not defined in the IGST Act by reference to their meanings under the CGST Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act. Under Section 2(16) of the CGST Act, "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963.

What Section 3 does

It authorises the Board to appoint central tax officers for purposes of the IGST Act.
It concerns tax administration and appointment of officers; it does not itself impose or determine a taxpayer's IGST liability.
The actual exercise of a particular statutory power must still be traced to the relevant provision, notification, order, assignment of functions or other applicable legal authority.
Section 3 should be read with other relevant provisions of the IGST Act and the CGST Act as applied to integrated tax by Section 20 of the IGST Act.

Relationship with Section 4

Section 4 of the IGST Act separately deals with authorisation of officers of State tax or Union territory tax as proper officers in specified circumstances. Section 3, by contrast, deals directly with appointment of central tax officers by the Board.

Practical significance

Questions concerning jurisdiction under GST often require more than identifying Section 3 alone. Where an order, notice, investigation or adjudication is challenged on the ground that an officer lacked authority, the relevant charging or procedural provision, the definition of "proper officer", applicable notifications or circulars, and any assignment of functions should also be examined.

Legal note: This page is a general explanation of Section 3. For a particular proceeding, verify the current Act, applicable notifications, circulars and jurisdictional orders in force on the relevant date.

Related IGST Act provisions

← Section 2 - Definitions Section 4 - Authorisation of officers →

Reviewed for statutory and official-resource references: 27 September 2026.