Instructions to GST officers: Board may issue binding directions for uniform implementation, without directing specific case outcomes. The Board or Competent Authority may issue binding orders, instructions or directions to GST officers and personnel to secure uniformity in implementation, which must be observed by all such officers; provided that such issuances shall not require a particular assessment or disposal of a specific case nor interfere with the First Appellate Authority's discretionary exercise of appellate functions. Certain references to 'Commissioner' in specified sections shall mean a Commissioner or Joint Secretary posted in the Board, who may exercise those powers only with the Board's approval.