Section 167 of CGST Act - Delegation of Powers

Section 167 of the Central Goods and Services Tax Act, 2017 empowers the Commissioner, through a notification and subject to specified conditions, to permit a power exercisable by one authority or officer under the Act to be exercised also by another specified authority or officer.

Updated: 15 September 2026

Statutory text of Section 167

Section 167 - Delegation of powers.
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.

Meaning and scope of Section 167

The provision creates a statutory mechanism for delegation of powers under the CGST Act. The delegation is not automatic. It must flow from a notification issued by the Commissioner, and the notification identifies the authority or officer who may additionally exercise the specified power.

The words "subject to such conditions, if any" mean that the notification may limit or regulate the delegated authority. Accordingly, while examining whether an officer was competent to exercise a particular statutory power, the relevant delegation notification and any conditions contained in it should also be checked.

Essential requirements for delegation

Competent delegating authority: the power under Section 167 is conferred on the Commissioner.
Notification: the delegation must be made by notification.
Specified power: the notification must concern a power exercisable by an authority or officer under the CGST Act.
Specified delegate: another authority or officer must be identified as entitled to exercise that power.
Conditions: the delegated exercise of power remains subject to conditions, if any, specified in the notification.

Who is the "Commissioner" for Section 167?

Section 168(2) is relevant to the statutory meaning of the Commissioner for Section 167. In relation to Section 167, Section 168(2) provides for the specified Commissioner or Joint Secretary posted in the Board to exercise the stated powers with the approval of the Board. This provision should therefore be read together with Section 167 when examining delegation at the central tax level.

Practical legal significance

Section 167 is principally concerned with legal authority to exercise statutory powers. Where jurisdiction or competence of an officer is disputed, the inquiry may include the text of the Act, the relevant delegation notification, the identity or designation of the officer, the power delegated and compliance with any conditions attached to that delegation.

Important: Section 167 itself does not name every officer or enumerate every delegated function. The operative details depend on the notification issued under the provision and should be verified for the relevant period and proceeding.

Related CGST Act provisions

Section 167 forms part of Chapter XXI, "Miscellaneous". Closely related provisions include Section 166 - Laying of rules, regulations and notifications, Section 168 - Power to issue instructions or directions, and Section 169 - Service of notice in certain circumstances.

Official legal sources

For the authoritative and updated statutory text, refer to the official Government sources linked in the sidebar. Amendments, notifications and circulars relevant to a particular proceeding should be checked as on the applicable date.