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<h1>Commissioner Can Delegate Powers Under Section 167 of Puducherry GST Act 2017 to Designated Authorities</h1> Section 167 of the Puducherry Goods and Services Tax Act, 2017, allows the Commissioner to delegate powers to other authorities or officers. This delegation is subject to conditions specified in a notification issued by the Commissioner. The provision ensures that powers under the Act can be exercised by designated authorities or officers as specified in the notification.