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<h1>Officer succession to GST: continuity of administrative appointments with power to issue transition rules for smooth implementation.</h1> 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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