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<h1>State Tax Officers Empowered Under Rajasthan GST Act 2017; Appellate Authority Cannot Exercise Other Officers' Powers</h1> Under the Rajasthan Goods and Services Tax Act, 2017, State tax officers are granted powers to perform duties as specified by the Commissioner, subject to conditions and limitations. Officers may exercise powers and duties assigned to subordinate officers. The Commissioner has the authority to delegate his powers to subordinate officers under specified conditions. However, the Appellate Authority is restricted from exercising powers or duties assigned to any other State tax officer.