Section 4 - Appointment of officers of CGST ACT, 2017

       4. (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.