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.
Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
The Integrated Goods and Services Tax Act, 2017Central Act · Act 13 of 2017
Where this provision sits
| Act | The Integrated Goods and Services Tax Act, 2017 |
|---|---|
| Section | 4 |
| Marginal note | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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