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<h1>State Tax Officers Can Exercise Powers Under Kerala GST Ordinance 2017, Appellate Authority Powers Limited</h1> Officers of State tax under the Kerala Goods and Services Tax Ordinance, 2017, can exercise powers and discharge duties as per the conditions set by the Commissioner. They can also perform the duties of subordinate officers. The Commissioner has the authority to delegate his powers to subordinate officers, subject to specified conditions. However, an Appellate Authority is restricted from exercising powers or duties assigned to other State tax officers.