Statement 2 is correct; the Directorate General of GST Intelligence (DGGI) was previously known as the Directorate General of Central Excise Intelligence (DGCEI) before the implementation of GST. Statement 1 is incorrect as DGGI is a law enforcement agency under the Central Board of Indirect Taxes and Customs (CBIC), which falls under the Department of Revenue, Ministry of Finance, not the Ministry of Commerce and Industry. 906.