Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of IGST ACT, 2017

          4. Without prejudice to the provisions of this Act, the officers appointed under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are
authorised to be the proper officers for the purposes of this Act, subject to such exceptions
and conditions as the Government shall, on the recommendations of the Council, by
notification, specify.

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