Under Section 72 of the CGST Act,2017, the following officers are required to assist proper officers in the implementation this Act. The categories specified in Act are as follows:
(a) Police
(b) Railways
(c) Customs
(d) Officers of State/Union Territory engaged in collection of GST
(e) Officers of State/Central Government engaged in collection of land revenue
(f) All village officers
(g) Any other class of officers as may be notified by the Government.
(ICAI FAQ PUBLICATIONS 06-09-2017 Officers required to assist proper officers: FAQ NO. 23)