Officer succession to GST: continuity of administrative appointments with power to issue transition rules for smooth implementation.

Transitional rules deem persons holding appointments under existing central or state tax laws and in office on the appointed day to be GST officers/Competent Authorities under the Act, and empower the Central or State Government to issue orders or make rules, consistent with the Act's purposes, to address matters necessary for a smooth transition provided they do not conflict with the Act.

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