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<h1>State Tax Officers Empowered Under Tamil Nadu GST Act, 2017; Commissioner Delegates Powers With Conditions</h1> Officers of State tax under the Tamil Nadu Goods and Services Tax Act, 2017, can exercise powers and discharge duties as conferred by the Act, subject to conditions set by the Commissioner. Officers may also exercise powers and duties on behalf of subordinate officers. The Commissioner has the authority to delegate his powers to subordinate officers, again subject to specified conditions. However, an Appellate Authority is restricted from exercising powers or duties conferred on other State tax officers.