Delegation of tax officer powers: administrative officers may exercise and delegate GST powers subject to board and commissioner conditions. The statute vests administrative officers of the Central Goods and Services Tax with authority to exercise powers and discharge duties under the Act, subject to conditions and limitations the Board may prescribe; officers may perform functions of subordinate officers; the Commissioner may delegate powers to subordinate officers subject to conditions the Commissioner specifies; and the First Appellate Authority is restricted from exercising officers' powers except as permitted by section 98.