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Authorities and officers: section 2 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Section 2, definitions

These definitions identify the bodies, banks and officers performing functions under the Act. An adjudicating authority has specified exclusions, while a proper officer is linked to an assigned function. Commissioner includes the named principal and integrated-tax Commissioners. The proposed exclusion of the National Appellate Authority for Advance Ruling from adjudicating authority remains pending notification.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Clauses 2(4), 2(14), 2(16), 2(24), 2(36) and 2(91), verbatim (show)

(4) "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the 1[Central Board of Indirect Taxes and Customs], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 2[the National Appellate Authority for Advance Ruling,] 3[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171];

(14) "authorised bank" shall mean a bank or a branch of a bank authorised by the Government to collect the tax or any other amount payable under this Act;

(16) "Board" means the 4[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(24) "Commissioner" means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act;

(36) "Council " means the Goods and Services Tax Council established under article 279A of the Constitution;

(91) "proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board;

* Enforced w.e.f. 22nd July 2017.

1. Substituted for "Central Board of Excise and Customs" by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.

2. Inserted by s. 92 of The Finance (No. 2) Act, 2019. This amendment shall be effective from a date to be notified.

3. Substituted for " the Appellate Authority and the Appellate Tribunal " by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.

4. Substituted for "Central Board of Excise and Customs" by s. 221 of The Finance Act, 2018 (No. 13 of 2018) - Brought into force w.e.f. 29th March, 2018.

Not yet in force. Footnote 2 records a change with effect from a date yet to be notified: "the National Appellate Authority for Advance Ruling," inserted. This page follows the text as the CBIC portal serves it.

2(4)adjudicating authority

"adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171;Section 2(4)

The authority must be appointed or authorised to pass an order or decision under the Act. Exclusions cover the Board, Revisional Authority, advance-ruling and appellate advance-ruling authorities, Appellate Authority, Appellate Tribunal and the section 171(2) authority. Footnote 2 marks the additional National Appellate Authority for Advance Ruling exclusion as not in force.

2(14)authorised bank

"authorised bank" shall mean a bank or a branch of a bank authorised by the Government to collect the tax or any other amount payable under this Act;Section 2(14)

The Government must authorise the bank or branch to collect tax or other amounts payable under the Act.

2(16)Board

"Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);Section 2(16)

The term identifies the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963. The name substitution took effect from 29 March 2018.

2(24)Commissioner

"Commissioner" means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act;Section 2(24)

The term means the Commissioner of central tax and includes the Principal Commissioner appointed under section 3 and the Commissioner of integrated tax appointed under the IGST Act.

2(36)Council

"Council " means the Goods and Services Tax Council established under article 279A of the Constitution;Section 2(36)

The term identifies the GST Council established under article 279A of the Constitution.

2(91)proper officer

"proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board;Section 2(91)

For the function concerned, the proper officer is the Commissioner or a central tax officer assigned that function by the Commissioner in the Board.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Authorities and officers clauses (4), (14), (16), (24), (36) and (91)

Questions to answer on the file4 questions
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Amendment history

The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 2 as footnoted in the CBIC text
NoteChangeInstrumentEffective from
1"Central Board of Indirect Taxes and Customs" substituted for "Central Board of Excise and Customs"s.2 of the Central Goods and Services Tax (Amendment) Act 2018, No. 31 of 2018[2]01.02.2019
2"the National Appellate Authority for Advance Ruling," inserteds.92 of the Finance (No. 2) Act 2019[3]a date to be notified — not in force
3"the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" substituted for "the Appellate Authority and the Appellate Tribunal"s.2 of the Central Goods and Services Tax (Amendment) Act 2018, No. 31 of 2018[2]01.02.2019
4"Central Board of Indirect Taxes and Customs" substituted for "Central Board of Excise and Customs"s.221 of the Finance Act 2018, No. 13 of 2018[4]29.03.2018

References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Authorities and officers". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
  2. The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnotes 1 and 3.
  3. The Finance (No. 2) Act, 2019. Cited in CBIC footnote 2.
  4. The Finance Act, 2018. Cited in CBIC footnote 4.

External links