GST – 39/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 39/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R. 1253 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the CGST Act ), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as the said Acts ) who are authorized to be the prop
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