Union Territory Goods and Services Tax Act, 2017 | Chapter II - Administration

Section 5 of the UTGST Act, 2017 - Powers of Officers

Section 5 sets out the powers and duties of officers of Union territory tax, the authority of superior officers, delegation by the Commissioner and the separation of appellate functions from other tax administration powers.

Section 5 - Statutory provisions

(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.

Meaning and explanation of Section 5

Section 5(1): Powers subject to conditions

Officers of Union territory tax can perform functions assigned to them under the UTGST Act. Their authority is not unrestricted: the Commissioner may impose applicable conditions and limitations. The relevant statutory provisions and lawful assignments of functions must therefore be considered when determining an officer's authority.

Section 5(2): Powers of superior officers

A superior officer may exercise powers and discharge duties conferred on a subordinate Union territory tax officer under the Act. This enables supervisory administration within the statutory hierarchy, subject to other applicable legal restrictions.

Section 5(3): Delegation by the Commissioner

The Commissioner may delegate the Commissioner's powers to an officer subordinate to the Commissioner, with conditions and limitations specified for that delegation. A delegation must be assessed according to its terms and cannot be assumed to extend beyond the powers lawfully delegated.

Section 5(4): Restriction on Appellate Authority

Despite the general powers of superior officers under Section 5, an Appellate Authority cannot exercise powers or perform duties conferred on another officer of Union territory tax. This express exception protects the distinct statutory role of appellate decision-making.

Section 2(2) defines the Commissioner as the Commissioner of Union territory tax appointed under Section 3. Section 3 provides for appointment of Commissioners and other officers by the Administrator. Section 4 deals with authorisation to appoint officers below the rank of Assistant Commissioner. Section 6 addresses authorisation of central tax officers as proper officers in specified circumstances.

Section 21 applies specified provisions of the Central Goods and Services Tax Act, 2017, with statutory adaptations, to Union territory tax. Section 5 should be read alongside the relevant provisions, notifications, jurisdictional assignments and orders applicable to a particular proceeding.

Practical point: The power to act as a superior officer, the Commissioner's power to delegate and the designation of a proper officer are related but distinct legal questions. The nature of the proceeding and the applicable authorisation should be checked before concluding that an officer has jurisdiction.

Official legislation and notifications

For the Act and applicable notifications, consult the Union Territory Goods and Services Tax Act, 2017 on India Code, the CBIC UTGST Act text and CBIC Union Territory Tax notifications. The CBIC Act webpage includes the original legislation; later amendments and operative notifications should be checked separately where relevant.

Reviewed: 6 October 2026. This article explains the statutory framework and is not a substitute for an applicable notification, delegation order or judicial ruling.