How many tiers are there in the Panchayati Raj structure?

There are three tiers in the Panchayati Raj structure. These 3 tiers are Gram Panchayat, Zila Parishad, and Panchayat Samiti. Gram Panchayat is at the village level, Panchayat Samiti at the block level, and Zila Parishad at the district level. Panchayat Samitis are indirectly elected bodies, in most cases. The Jurisdiction of Zila Parishad extends over a district. The District Collector heads the Zila Parishad at the district level.