Question 32 – Draft-Bills-Reports – Inspection, Search, Seizure and Arrest – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 32 – Q 32. Are there any class of officers who are required to assist CGST/SGST officers? Ans. Under section 72 of CGST/SGST Act, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of CGST/SGST Act. The categories specified are as follows: i. Police; ii. Railways iii. Customs; iv. Officers of State/UT/ Central Gov
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