Instructions to GST Officers: Competent Authority may issue binding guidance for uniform implementation but cannot direct case outcomes. Competent Authority may issue orders, instructions, or directions to GST officers for uniform implementation of the Act, which officers and other persons executing the Act must observe; provided such instructions must not require a GST officer to make a particular assessment or dispose of a particular case in a particular manner, nor interfere with the discretion of the First Appellate Authority in exercising appellate functions.