Section 5: Powers of officers

Q: What does Section 5 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

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

Q: Is Section 5 GST still in force?

Yes, Section 5 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 5 GST?

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

Q: What is Dhara 5 GST?

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

Q: How to cite Section 5 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 5, 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, § 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.