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<h1>Central Tax Officers Empowered Under CGST Act 2017; Commissioner Can Delegate Powers, Appellate Authority Restricted.</h1> Under the Central Goods and Services Tax Act, 2017, officers of central tax are empowered to perform duties and exercise powers as specified, subject to conditions set by the Board. An officer can also execute powers and duties assigned to any subordinate officer. The Commissioner has the authority to delegate his powers to a subordinate officer under specified conditions. However, an Appellate Authority is restricted from exercising powers or duties assigned to other central tax officers.