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44 sections shown · Central Goods and Services Tax Act, 2017
CBIC official source
Chapter II — Administration

Section 5 – Powers of officers

Section 5. Powers of officers.

This section is indexed for quick working reference inside the GST Act explorer. Use the official source link for the latest notified text, amendments and legal interpretation.

Key reference: Powers of officers. The section text should be reviewed with the latest CBIC-hosted version before filing, advisory, representation or litigation use.