Appointment of officers
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 4 of the Central Goods and Services Tax Act, 2017 deals with appointment of officers. 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. The Act was enacted on 12 Apr 2017.
(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, authorise 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.
Section 4, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Devender Singh vs Union of India
Court's Decision & Legal Precedent
Where recruitment rules framed under the proviso to Article 309 of the Constitution contain a specific prescription (such as each Cadre Controlling Authority maintaining a separate cadre) and do not contain a provision enabling deviation from that prescription (such as absorption of persons from outside the cadre), executive instructions cannot be invoked to supplement or override such rules. The absence of a specific enabling provision in the rules indicates a deliberate policy choice, and that choice cannot be overridden through administrative directions or executive instructions issued under Articles 73 or 162. While employees do not have a fundamental right to transfer, the State must ensure that policies affecting conditions of service, particularly those impacting family life and dignity of employees, are informed by constitutional values of substantive equality and reasonable accommodation. In the absence of a specific legislative or rule-based framework permitting a particular benefit, courts cannot compel the executive to frame a specific policy, but they can require the State to take constitutional values into consideration when crafting policies.
On this section: Power of the Board to appoint officers under the GST regime; cited to demonstrate similar authority in GST administration
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Jugan Singh vs Union of India
Court's Decision & Legal Precedent
Recruitment rules framed under Article 309 of the Constitution prevail over executive instructions and administrative policies when there is conflict. Where recruitment rules contain a specific provision establishing separate cadres for each controlling authority and do not contain an enabling provision for absorption of personnel from other cadres, inter-commissionerate transfers by way of absorption are not permissible, even if earlier rules contained such a provision. However, the State as a model employer must ensure that in formulating service policies, it takes into account constitutional values of equality, dignity, family life, gender justice and reasonable accommodation for disabled persons. The absence of a specific enabling provision in recruitment rules can be supplemented by properly calibrated administrative policy that accommodates genuine compassionate, spousal and disability-related needs while maintaining cadre integrity and administrative stability.
On this section: Board may appoint officers under the CGST Act; establishes parallel power for GST administration
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 5 instruments name this provision in its title or its text without being made under it.
- Circular No. 88/07/2019-GST dated 01.02.2019Circular 2019
- Notification No. 03/2019- Central Tax (Rate) dated 29.03.2019Notification 2019
- Notification No. 08/2019- Central Tax (Rate) dated 29.03.2019Notification 2019
- Notification No. 21/2018 – Central Tax dated 18.04.2018Notification 2018
- Seeks to notify Goods and Services Tax Settlement of Funds Rules, 2017Notification 2017
Questions about Section 4
What have the courts held on Section 4 of the Central Goods and Services Tax Act?
Devender Singh vs Union of India (10 Mar 2022) is the leading judgment on this section among those set out below: Power of the Board to appoint officers under the GST regime; cited to demonstrate similar authority in GST administration. Another 1 judgment on this section is set out below, all of them from the Supreme Court.
How do I find court cases under Section 4 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 4, section 4 CGST Act, section 4 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Devender Singh vs Union of India (10 Mar 2022).
What should I read with Section 4 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 3 (Officers under this Act), so none of them can safely be read on its own. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 01/2017 – Central Tax dated 19.06.2017 (2017).
When was Section 4 of the Central Goods and Services Tax Act enacted?
Section 4 of the Central Goods and Services Tax Act, cited as CGST Act 4, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.