Section 3(1) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(1)The Government shall, by notification, appoint the following classes of officers for the purposes of this Act namely:-(a)Chief Commissioner/Commissioner of State tax,(b)Special Commissioners/Additional Commissioners of State tax,(c)Deputy Commissioners of State tax,(d)Assistant Commissioners of State tax, and(e)State Tax Officers.Provided that, the officers appointed under the Jammu and Kashmir Value Added Tax Act, 2005(III of 2005) shall be deemed to be the officers appointed under the provisions of this Act.
