Authorisation of central tax officers as proper officers under state GST, subject to specified notification and conditions. Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers under the State Act subject to conditions notified by the Government. Where authorised, a State proper officer issuing an order must also issue a corresponding Central Act order with intimation to the jurisdictional central officer. If a central proper officer has initiated proceedings on the same subject matter, the State shall not initiate duplicate proceedings. Rectification, appeal or revision against orders passed by a State officer shall not lie before central officers.