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<h1>SGST Officers Designated as Proper Officers with Defined Powers Under GST Act 2016 for Effective Tax Administration.</h1> The officers appointed under the State Goods and Services Tax (SGST) Acts are designated as proper officers for specific purposes outlined in the Act. Their powers and responsibilities are subject to conditions and limitations prescribed by the rules established under the Act. This provision ensures that SGST/CGST officers have defined authority within the framework of the Central/State Goods and Services Tax Act, 2016, allowing them to effectively administer and enforce the provisions of the Act.