Under section 65 of MGL, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of MGL. The categories specified in MGL are as follows:
Police;
Customs;
Officers of State/Central Government engaged in collection of GST;
Officers of State/Central Government engaged in collection of land revenue;
All village officers;
Any other class of officers as may be notified by the Central/State Government.