Which officers under section 72 of the CGST Act, 2017 are empowered and are required to assist proper officers in the implementation of the CGST Act?

Alternative Answer Under section 72 of the CGST Act, 2017, the following officers have been empowered and are required to assist CGST officers in the execution of CGST Act: (i) Police; (ii) Railways (iii) Customs; (iv) Officers of State/UT/ Central Government engaged in collection of GST; (v) Officers of State/UT/ Central Government engaged in collection of land revenue; (vi) All village officers; (vii) Any other class of officers as may be notified by the Central/State Government.