Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Q: What does Section 4 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 4 IGST pertains to "Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 4 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. As verified on 19 May 2026.

Q: Is Section 4 IGST still in force?

Yes, Section 4 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 4 IGST?

धारा 4 IGST is the Devanagari Hindi reference for Section 4 of the The Integrated Goods and Services Tax Act, 2017. Section 4 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. As verified on 19 May 2026.

Q: What is Dhara 4 IGST?

Dhara 4 IGST is the Roman Hindi reference for Section 4 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 4 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. As verified on 19 May 2026.

Q: How to cite Section 4 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 4, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, § 4 (India).

Law on Tips Editorial Board

- Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.