Chapter II - Administration
Section 5
Section 5: Powers of officers
Section 5 allocates CGST officer powers subject to Board limits, superior-officer authority and Commissioner delegation, with an appellate exception.
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Need advice on Section 5?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central 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 central tax.
Key takeaways
Board limitations
An officer exercises Act powers subject to conditions and limits imposed by the Board.
Hierarchy and delegation
A superior central tax officer may perform subordinate duties; the Commissioner may delegate to a subordinate subject to conditions.
Appellate exception
An Appellate Authority cannot exercise another central tax officer’s powers under this provision.
Board limitations
An officer exercises Act powers subject to conditions and limits imposed by the Board.
Hierarchy and delegation
A superior central tax officer may perform subordinate duties; the Commissioner may delegate to a subordinate subject to conditions.
Appellate exception
An Appellate Authority cannot exercise another central tax officer’s powers under this provision.
Practical checklist
Do
- Identify the power invoked and officer rank.
- Read the Board limitation or delegation instrument effective on the action date.
- Check whether the appellate exception applies.
Frequently asked questions
Can an Appellate Authority use Section 5 to act as an ordinary tax officer?
No. Subsection (4) expressly excludes that power.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026