Section 5: Powers of officers

Q: What does Section 5 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 5 SGST pertains to "Powers of officers". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 5 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs powers of officers. As verified on 19 May 2026.

Q: Is Section 5 SGST still in force?

Yes, Section 5 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 5 SGST?

धारा 5 SGST is the Devanagari Hindi reference for Section 5 of the The State Goods and Services Tax Act, 2017 (Model). Section 5 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs powers of officers. As verified on 19 May 2026.

Q: What is Dhara 5 SGST?

Dhara 5 SGST is the Roman Hindi reference for Section 5 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 5 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs powers of officers. As verified on 19 May 2026.

Q: How to cite Section 5 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 5, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 5 (India).

Law on Tips Editorial Board

(1)

Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2)

An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to him.

(3)

The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

(4)

Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State tax.