Section 6: Authorisation of officers of central tax as proper officer in certain circumstances

Q: What does Section 6 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 6 GST pertains to "Authorisation of officers of central tax as proper officer in certain circumstances". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 6 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs authorisation of officers of central tax as proper officer in certain circumstances. As verified on 22 May 2026.

Q: Is Section 6 GST still in force?

Yes, Section 6 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 6 GST?

धारा 6 GST is the Devanagari Hindi reference for Section 6 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 6 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs authorisation of officers of central tax as proper officer in certain circumstances. As verified on 22 May 2026.

Q: What is Dhara 6 GST?

Dhara 6 GST is the Roman Hindi reference for Section 6 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 6 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs authorisation of officers of central tax as proper officer in certain circumstances. As verified on 22 May 2026.

Q: How to cite Section 6 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 6, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, 2017, § 6 (India).

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(1)

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

(2)

Subject to the conditions specified in the notification issued under sub-section (1),-

(3)

Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under the Central Goods and Services Tax Act.