Appointment of officers enables state government to designate officers and confers statewide or local jurisdiction under GST.

The State government may appoint persons as officers under the Act in addition to those notified under section 3. The Commissioner has jurisdiction over the whole State. A Special Commissioner and an Additional Commissioner may have jurisdiction over the whole State or, where directed by the State Government, over specified local areas for their functions. Other officers have jurisdiction subject to conditions and within territorial limits the Commissioner specifies by order.

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